3-July-2009
English, PDF, 767kb
This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.
3-April-2009
English, , 830kb
Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries.
27-janvier-2009
Français
Le système de la scolarité obligatoire en Norvège met traditionnellement l’accent sur deux objectifs liés : l’égalité des chances face à la formation et l’absence de rupture et de sélection dans le parcours éducatif.