15-November-2013
English
The OECD invites public comments on a discussion draft that includes proposed changes to the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic.
14-November-2013
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OECD Secretary-General Angel Gurria welcomed today Liechtenstein’s announcement of plans to sign the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and take further steps to increase transparency and international co-operation.
13-November-2013
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Today, the OECD held a public consultation on transfer pricing topics at the OECD headquarters in Paris. The meeting was attended by delegates from more than 35 countries and by more than 150 representatives of business, academia, civil society and the press.
12-November-2013
English
OECD Secretary-General Angel Gurría welcomed today Hungary’s steps to strengthen international tax co-operation after it became the 61st signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
7-November-2013
English
This report looks at the issue of tax crime in the fisheries sector, including frauds over taxes on profit and earnings, customs duties, VAT and social security, with examples from real cases.
7-November-2013
English
This report provides information on the various bribery techniques used and the tools to detect and identify bribes.
7-November-2013
English
6-November-2013
English
Being effective in government depends on navigating a complex multi-layered edifice, with different hierarchies, committees, and reporting structures within departments and ministries, and between national and local authorities. Explaining exactly how intergovernmental relations work is particularly problematic where taxation and public spending is concerned.
5-November-2013
English
OECD Secretary-General Angel Gurría welcomed today Andorra’s steps to strengthen international tax co-operation, after it became the 60th signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
4-November-2013
English
Economic textbooks predict that taxes and emission trading systems are the cheapest way for societies to reduce emissions of CO2. This book shows that this is also the case in the real world. It estimates the costs to society of reducing CO2 emissions in 15 countries using a broad range of policy instruments in 5 of the sectors that generate most emissions: electricity generation, road transport, pulp & paper and cement, as well as households’ domestic energy use. It finds wide variations in the costs of abating each tonne of CO2 within and among countries, as well as in the sectors examined and across different types of policy instruments. Market-based approaches like taxes and trading systems consistently reduced CO2 at a lower cost than other instruments. Capital subsidies and feed-in tariffs were among the most expensive ways of reducing emissions.