of Commissionaire in light of articles 5(5) and 5(6) of the OECD Model Tax Convention. The author contradicts the idea of …) of the OECD Tax Convention is needed …

The paper investigates how tax rates, corruption and institutional aspects of the labour market influence the size of … corruption, as well as the establishment of a new concept and variable, the subjective tax rate. Alternative regression …

Botswana has recently been coming under attacks for its tax system. The EU has categorized it as a tax haven but still … have not blacklisted it. The purpose of this paper is to evaluate the banking and tax laws of the Botswana to asses whether … they are in line with OECD and EU standards. It will further analyse whether Botswana does meet the requirements of tax …

This study is part of a series of Tax Policy Studies produced by the Fiscal Affairs Division of the OECD. It examines … the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance …