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| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 45 |
| Release | : 2001-10-05 |
| Genre | : |
| ISBN | : 9264034803 |
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative ...
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 355 |
| Release | : 2021-09-15 |
| Genre | : |
| ISBN | : 9264424083 |
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 118 |
| Release | : 2015-10-12 |
| Genre | : |
| ISBN | : 9264243437 |
This third edition of the OECD Style Guide is designed to help draft and organise published material so that readers can easily navigate, understand and access OECD analysis, statistics and information.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 91 |
| Release | : 2013-02-12 |
| Genre | : |
| ISBN | : 9264192743 |
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 165 |
| Release | : 2017-11-03 |
| Genre | : |
| ISBN | : 9264281932 |
Prague is a vibrant and growing city facing significant land-use pressures related to rapid peri-urban growth. This report examines land use and governance trends in Prague and the broader metropolitan area, including the formal elements of the planning system and broader governance ...
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 125 |
| Release | : 2020-09-03 |
| Genre | : |
| ISBN | : 9264338462 |
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 214 |
| Release | : 2015-07-06 |
| Genre | : |
| ISBN | : 9264233474 |
Government at a Glance provides readers with a dashboard of key public sector indicators. Each indicator is presented in a user-friendly format, with graphs, brief descriptive analysis, and methodological information.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 244 |
| Release | : 2010-01-05 |
| Genre | : |
| ISBN | : 9264076905 |
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 224 |
| Release | : 2019-03-10 |
| Genre | : |
| ISBN | : 9264677852 |
Non-trial resolutions, often referred to as settlements, have been the predominant means of enforcing foreign bribery and other related offences since the entry into force of the OECD Anti-Bribery Convention 20 years ago. The last decade has seen a steady increase in the use of coordinated multi-jurisdictional non-trial resolutions, which have, to date, permitted the highest global amount of combined financial penalties in foreign bribery cases. This study is the first cross-country examination of the different types of resolutions that can be used to resolve foreign bribery cases.
| Author | : OECD |
| Publisher | : Org. for Economic Cooperation & Development |
| Total Pages | : 0 |
| Release | : 2017 |
| Genre | : Intangible property |
| ISBN | : 9789264272040 |
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
