WorldCat Identities

Organisation for Economic Co-operation and Development Committee on Fiscal Affairs

Overview
Works: 343 works in 1,246 publications in 5 languages and 15,271 library holdings
Genres: Conference papers and proceedings  Treaties  Periodicals 
Roles: Other, Editor, Publisher, isb
Classifications: K4475.4, 336.242
Publication Timeline
.
Most widely held works about Organisation for Economic Co-operation and Development
 
Most widely held works by Organisation for Economic Co-operation and Development
Model tax convention on income and on capital by Organisation for Economic Co-operation and Development( Book )

131 editions published between 1992 and 2015 in English and Undetermined and held by 1,117 WorldCat member libraries worldwide

The OECD Model Tax Convention and the commentaries on each individual articles thereof. The Model Tax Convention is presented in two volumes. Volume I contains the Introduction, the wording of the Model Convention and the relevant Commentaries, with historical notes. Volume II contains the positions of non-Member countries on the Model Tax Convention, the text of 16 OECD reports concerning various aspects of tax conventions, the list of tax treaties concluded between OECD Member countries and the Recommendation of the OECD Council concerning the Model Tax Convention
Transfer pricing and multinational enterprises : three taxation issues by Organisation for Economic Co-operation and Development( Book )

33 editions published between 1979 and 2011 in English and French and held by 919 WorldCat member libraries worldwide

Digitised document - Electronic release on 24/11/2011
Model tax convention on income and on capital : condensed version, 17 July 2008 by Organisation for Economic Co-operation and Development( )

41 editions published between 1992 and 2014 in 3 languages and held by 480 WorldCat member libraries worldwide

This is the ninth edition of the condensed version of the publication entitled Model Tax Convention on Income and on Capital, first published in 1992 and periodically updated since then. This condensed version includes the text of the Model Tax Convention as it read on 15 July 2014 after the adoption of the ninth update by the Council of the OECD. Historical notes included in Volume I of the full version as well as the detailed list of tax conventions between OECD Member countries and the background reports that are included in Volume II of the full version have not been reproduced in this version
Harmful tax competition : an emerging global issue by Organisation for Economic Co-operation and Development( Book )

3 editions published in 1998 in English and held by 383 WorldCat member libraries worldwide

Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries
Model double taxation convention on income and on capital : report of the OECD Committee on Fiscal Affairs by Organisation for Economic Co-operation and Development( Book )

17 editions published between 1977 and 1979 in English and Italian and held by 381 WorldCat member libraries worldwide

This is the first version of the OECD model tax treaty, which was preceded by four interim reports published from 1958 to 1961 and the "Draft double taxation convention on income and capital" in 1963
Model double taxation convention on estates and inheritances and on gifts : report of the OECD Committee on Fiscal Affairs, 1982 by Organisation for Economic Co-operation and Development( Book )

15 editions published between 1982 and 1983 in English and held by 377 WorldCat member libraries worldwide

Personal income tax systems under changing economic conditions : report by Organisation for Economic Co-operation and Development( Book )

10 editions published in 1986 in English and held by 364 WorldCat member libraries worldwide

The taxation of net wealth, capital transfers, and capital gains of individuals : report of the OECD Committee on Fiscal Affairs by Organisation for Economic Co-operation and Development( Book )

14 editions published between 1978 and 1988 in English and French and held by 342 WorldCat member libraries worldwide

The Impact of consumption taxes at different income levels : a report by Organisation for Economic Co-operation and Development( Book )

10 editions published in 1981 in English and held by 333 WorldCat member libraries worldwide

Examination of the distributional aspects of the taxation of purchases of goods and services for consumption (tax on value added and excises) in Belgium, Finland, France, Germany, the Netherlands, Norway and the UK
International tax avoidance and evasion : four related studies by Organisation for Economic Co-operation and Development( Book )

7 editions published in 1987 in English and held by 332 WorldCat member libraries worldwide

These four related studies examine tax avoidance and evasion which take place through the use of two or more countries. The report examines ways in which profits are siphoned off to tax havens and the measures that countries have taken to counteract these activities
Trends in international taxation : reports of the OECD Committee on Fiscal Affairs by Organisation for Economic Co-operation and Development( Book )

13 editions published in 1985 in English and held by 327 WorldCat member libraries worldwide

Reports of the OECD Committee on Fiscal Affairs prepared in pursuance of the Council Recommendations as part of its programme of work on double taxation and on tax avoidance and evasion
The adjustment of personal income tax systems for inflation : a report by Organisation for Economic Co-operation and Development( Book )

9 editions published between 1975 and 1976 in English and held by 325 WorldCat member libraries worldwide

Model tax convention on income and on capital by Organisation for Economic Co-operation and Development( )

in English and held by 313 WorldCat member libraries worldwide

This publication is the condensed version of the OECD Model Tax Convention on Income and Capital. This shorter version contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax treaties between OECD member countries and the background reports that are included in the full-length loose-leaf and electronic versions. The Model Tax Convention, and the worldwide network of treaties based on it, provide clear consensual rules for taxing income and capital across countries, while avoiding having income or capital taxed twice by two different countries. Because the economic and tax environment is constantly changing, articles and commentary in this model convention are periodically updated. The full-length version of the OECD Model Tax Convention is now available electronically. This new electronic version includes such features as extensive internal linking, making it easy to link from an article to its commentary; fast searching capabilities; the ability for the user to attach notes to specific areas of text; and cut and paste capabilities. The full-length version is also produced in a loose-leaf format to accommodate regular updates
Taxation and the environment : complementary policies by Organisation for economic co-operation and development( Book )

5 editions published between 1993 and 1994 in English and held by 312 WorldCat member libraries worldwide

Taxation in developed countries : an international symposium by Organisation for Economic Co-operation and Development( Book )

14 editions published in 1987 in English and held by 311 WorldCat member libraries worldwide

Taxation and international capital flows : a symposium of OECD and non-OECD countries, June 1990 by Organisation for Economic Co-operation and Development( Book )

6 editions published in 1990 in English and French and held by 303 WorldCat member libraries worldwide

Tax expenditures : a review of the issues and country practices : report by Organisation for Economic Co-operation and Development( Book )

11 editions published in 1984 in English and French and held by 302 WorldCat member libraries worldwide

The treatment of family units in OECD member countries under tax and transfer systems : a report by Organisation for Economic Co-operation and Development( Book )

12 editions published in 1977 in English and held by 290 WorldCat member libraries worldwide

The Personal income tax base : a comparative survey : a report by Organisation for Economic Co-operation and Development( Book )

14 editions published in 1990 in English and held by 284 WorldCat member libraries worldwide

Improving access to bank information for tax purposes by Organisation for Economic Co-operation and Development( Book )

11 editions published between 1999 and 2000 in English and held by 282 WorldCat member libraries worldwide

This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes
 
moreShow More Titles
fewerShow Fewer Titles
Audience Level
0
Audience Level
1
  Kids General Special  
Audience level: 0.67 (from 0.45 for Model tax ... to 0.79 for Base erosi ...)

Model tax convention on income and on capital
Covers
Model tax convention on income and on capital : condensed version, 17 July 2008
Alternative Names
Ausschuss für Steuerfragen Organisation for Economic Co-operation and Development

Comité des affaires fiscales

Comité des affaires fiscales de l'0CDE

Comité des affaires fiscales de l'OCDE.

Comité des Affaires Fiscales Organisation for Economic Co-operation and Development

Comité Fiscal de l'OCDE.

Committee on Fiscal Affairs

Committee on Fiscal Affairs OECD.

Committee on Fiscal Affairs of the Organisation for Economic Co-operation and Development.

Committee on Fiscal Affairs Organisation for Economic Co-operation and Development

Fiskalausschuss Organisation for Economic Co-operation and Development

Komitet Podatkowy OECD.

Komitet Spraw Podatkowych OECD.

Komitet Spraw Podatkowych Organizacji Współpracy Gospodarczej i Rozwoju.

O.E.C.D. Committee on Fiscal Affairs

OCDE. Comité des affaires fiscales.

OCDE., Comité dos Assuntos Fiscais

OECD Comité des Affaires Fiscales

OECD. Committee on Fiscal Affairs.

OECD Fiskalausschuss

OECD Steuerausschuss

Organisation de coopération et de développement économiques Comité des affaires fiscales

Organisation de coopération et de développement économiques Comité fiscal

Organisation de coopération et de développement économiques, Committee on fiscal affairs

Organisation de coopération et de développement économiques (Paris) Comité de Asuntos Fiscales

Organisation de coopération et de développement économiques (Paris) Committee on Fiscal Affairs

Organisation de coopération et de développment economiques Comité des affaires fiscales

Organisation for Economic Co-operation and Development Ausschuss für Steuerfragen

Organisation for Economic Co-operation and Development Comité de Asuntos Fiscales

Organisation for Economic Co-operation and Development Comité des affaires fiscales

Organisation for Economic Co-operation and Development Committee on Fiscal Affairs

Organisation for Economic Co-operation and Development Fiskalausschuss

Organisation for Economic Co-operation and Development Steuerausschuss

Organisation for Economic Co-operation and Development Steuerausschuss Committee on Fiscal Affairs

Organisation for Economic Cooperation and Development. Committee on Fiscal Affairs

Organizace pro ekonomickou spolupráci a rozvoj. Comité de Asuntos Fiscales

Organizace pro ekonomickou spolupráci a rozvoj. Comité des affaires fiscales

Organization for Economic Co-operation and Development Committee on Fiscal Affairs

Organization for Economic Cooperation and Development Committee on Fiscal Affairs

Steuerausschuss Organisation for Economic Co-operation and Development, Committee on Fiscal Affairs

Languages