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

  • Model double taxation convention on estates and inheritances and on giftsModel double taxation convention on estates and inheritances and on gifts
  • Tax expendituresTax expenditures
  • A Comparative study of personal income tax modelsA Comparative study of personal income tax models
  • An Empirical analysis of changes in personal income taxesAn Empirical analysis of changes in personal income taxes
  • Income tax schedulesIncome tax schedules
  • Model convention for mutual administrative assistance in the recovery of tax claimsModel convention for mutual administrative assistance in the recovery of tax claims
  • Personal income tax systems under changing economic conditionsPersonal income tax systems under changing economic conditions
  • Taxation and international capital flowsTaxation and international capital flows
  • The Taxation of global trading of financial instrumentsThe Taxation of global trading of financial instruments
  • Thin capitalisation ; Taxation of entertainers, artistes, and sportsmenThin capitalisation ; Taxation of entertainers, artistes, and sportsmen
  • A Comparative study of personal income tax modelsA Comparative study of personal income tax models
  • An inventory of tax provisions which may have a direct impact on the supply or demand for energyAn inventory of tax provisions which may have a direct impact on the supply or demand for energy