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author_facet:"Organisation for Economic Co-operation and Development"
dewey-ones:"336 - Public finance"
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1
Choosing a Broad Base - Low Rate
Approach
to Taxation
Published 2010
OECD Publishing
Table of Contents:
“
...Broad Base - Low Rate
Approach
: Scope and Limitations -- Evaluating Tax Provisions: Some Examples...
”
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2
Taxation of Capital Gains of Individuals : Policy Considerations and Approaches
Published 2006
OECD Publishing
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3
Tax Policy and Gender Equality : A Stocktake of Country Approaches
Published 2022
OECD Publishing
“
... inclusive growth. This report provides the first cross-country overview of governments'
approaches
to tax...
”
Read Now
4
Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update : Inclusive Framework on BEPS
Published 2016
OECD Publishing
“
... common
approach
which directly links an entity's net interest deductions to its level of economic...
”
Read Now
5
Co-operative Compliance: A Framework : From Enhanced Relationship to Co-operative Compliance
Published 2013
OECD Publishing
“
.... It also suggests that "co-operative compliance" is a better description of the recommended
approach
than...
”
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6
Attribution of Profits to Permanent Establishments
Published 2001
OECD Publishing
“
... hypothesis has been developed as to the preferred
approach
for attributing profits to the PE. The basis...
”
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7
Measures of Tax Compliance Outcomes : A Practical Guide
Published 2014
OECD Publishing
Table of Contents:
“
...Practical
approaches
for measuring revenue outcomes -- Practical
approaches
for measuring integrity...
”
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8
Taxation and Skills
Published 2017
OECD Publishing
Table of Contents:
“
... Tables -- Technical
approach
to calculating tax and skills indicators -- Tax and non-tax financial...
”
Read Now
9
OECD Companion to the Inventory of Support Measures for Fossil Fuels 2021
Published 2021
OECD Publishing
Table of Contents:
“
...Designing reform of support for fossil fuels: a methodology for a robust sequential
approach
...
”
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10
Standard for Automatic Exchange of Financial Account Information in Tax Matters
Published 2014
OECD Publishing
Table of Contents:
“
... and acronyms -- Common Reporting Standard User Guide -- Wider
Approach
to the Common Reporting Standard...
”
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11
Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
Published 2015
OECD Publishing
“
... favourable tax results by adjusting the amount of debt in a group entity. The recommended
approach
ensures...
”
Read Now
12
Effective Carbon Prices
Published 2013
OECD Publishing
Table of Contents:
“
...OECD's
approach
to estimate effective carbon prices -- Executive summary -- Foreword...
”
Read Now
13
OECD Companion to the Inventory of Support Measures for Fossil Fuels 2015
Published 2015
OECD Publishing
Table of Contents:
“
... for fossil fuels -- Acronyms -- Annex -- The Inventory
approach
to estimating support for fossil fuels...
”
Read Now
14
Co-operative Tax Compliance : Building Better Tax Control Frameworks
Published 2016
OECD Publishing
“
... bodies could
approach
the task of testing the soundness of a TCF in any particular case and finally, sets...
”
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15
Pillar One - Amount B : Inclusive Framework on BEPS
Published 2024
OECD Publishing
“
... simplified and streamlined
approach
to the application of the arm's length principle to in-country baseline...
”
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16
Taxation, Innovation and the Environment
Published 2010
OECD Publishing
Table of Contents:
“
.... The UK's Climate Change Levy and Climate Change Agreements: An Econometric
Approach
-- Annex B. Water...
”
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17
The Sharing and Gig Economy: Effective Taxation of Platform Sellers : Forum on Tax Administration
Published 2019
OECD Publishing
Table of Contents:
“
... of conduct for sharing and gig economy platforms -- Current tax administration
approaches
and limitations...
”
Read Now
18
Tax Challenges Arising from Digitalisation - Report on Pillar One Blueprint : Inclusive Framework on BEPS
Published 2020
OECD Publishing
Table of Contents:
“
... -- Detailed Process Map of Amount A --
Approaches
to implementing the Amount A formula -- Scope -- Revenue...
”
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19
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
Published 2014
OECD Publishing
“
...
approach
with no exact precedent in the tax world, but precedents for modifying bilateral treaties with a...
”
Read Now
20
Tax Ratios: A Critical Survey
Published 2001
OECD Publishing
“
... increased attention from policymakers and analysts as a possible
approach
to measuring average effective tax...
”
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Classification: 336 - Public finance
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336 - Public finance
330 - Economics
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4
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2
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1
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1
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Language
English
56
Collection
OECD Books and Papers
56
Author
Organisation for Economic Co-operation and Development
Dougherty, Sean
1
Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development
1
Kim, Hyun-A.
1
Korea Institute of Public Finance
1
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