Sunday , December 28, 2025 |   01:27:17 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
DTAA - Assessee cannot avail benefit under India-Cyprus DTAA, where Assessee is not found to be beneficial owner of income in question: ITAT (See Breaking News) I-T - CIT(A) must provide proper & adequate opportunity of hearing to assessee, who shall substantiate its case with all relevant paper books and documents without delay: ITAT (See Breaking News) I-T - Taxpayer has right to rely on treaty provisions and question of touching brought forward capital losses does not arise in subsequent AYs once eligibility to carry these losses forward was determined in year they were suffered: ITAT (See Breaking News) TP - Mere failure to satisfy need/purpose/benefit/rendition test alone is no basis to disallow intra group services between AEs: ITAT (See Breaking News) Treaty-shopping: Nepal ejects Mauritius out of its cart (See TII Edit) TP - Resale price method is most appropriate for benchmarking international transaction in its distribution segment: ITAT (See Breaking News) TP - CIT(A) ought not to have restored matter back to AO under mistaken view that it was ex-parte order: ITAT (See Breaking News) I-T - 'Test of imparting' is touchstone if foreign entity continues to use its own industrial and commercial experience to render services, and essence of royalty lies in alienation, not in application: ITAT (See Breaking News) I-T - Reimbursements of expenses made on cost to cost basis, i.e. without any markup, cannot be treated as FIS, in absence of make available clause: ITAT (See Breaking News) I-T - No attribution of profit can be made to PE when there is no existence of PE at all: ITAT (See Breaking News) I-T - Payments made for providing standard facility for data processing without any human intervention, is not taxable in India as FTS in terms of Sec 9(1)(vii): ITAT (See Breaking News) I-T - Receipts from distribution activity is not royalty in absence of dependent agent PE: ITAT (See Breaking News) TP - If there was no value addition, and assessee only sought reimbursement of expenses on cost to cost basis, no ALP adjustment is permitted on account of same: ITAT (See Breaking News) DTAA - Concepts like virtual PE or Significant Economic Presence, while reflecting evolving international taxation trends, cannot be judicially read into a DTAA, absent express amendment: HC (See Breaking News) DTAA - OECD materials and practices of other jurisdictions are not relevant against clear language in relevant DTAA: HC (See Breaking News) I-T - Mismatches in limbs of provisions of section 271(1)(c) renders levy of penalty invalid: ITAT (See Breaking News)
 
TII SEARCH
 
 
   
Home >> News Brief
 

OECD/EU makes available database on affordable housing
By TII News Service
Feb 09, 2017 , Paris

    
THE OECD, together with the European Union, has launched a database that analyses and compares the state of affordable housing across OECD and European Union countries.

The Affordable Housing Database (http://www.oecd.org/social/affordable-housing-database.htm) includes 24 indicators covering three main issues: housing market context, housing conditions, and public policies towards affordable housing. Indicators include among others: tax relief for home owners, housing allowances, public spending on support to social rental housing, homeless population estimates and housing costs over income.

It reveals the challenges countries face in providing affordable housing, which play a major role in reducing poverty and enhancing equality of opportunity, social inclusion and mobility. Housing costs constitute the single highest expenditure item out of household budget, and represent a major financial burden for low-income households in many countries. On average, nearly 15% of tenants and 10% of mortgage payers spend over 40% of their disposable income on housing costs in OECD countries (read the working paper here ). The share is much higher for low-earners: around 40% of low-income households spend over 40% of their income, both for mortgage-payers and private sector tenants. In Croatia, Chile, Greece, Portugal, Spain, the United Kingdom and the United States more than half of households in the bottom quintile of the income distribution spend more than 40% of their disposable income on rent.

A lack of sufficient living space is also a concern, with negative effects of overcrowded dwellings on health and on child outcomes. In nearly all countries, the overcrowding rate increases as household income decreases. In Hungary, Mexico, Poland and Romania overcrowding rates amongst households in the bottom quintile are highest at more than 40% of households. By contrast, less than one in ten low-income households lives in overcrowded dwellings in English-speaking countries, Belgium, Estonia, Malta, Cyprus, Korea, Japan, the Netherlands, Portugal, Spain and Switzerland.

In terms of the policies in place to make housing affordable, housing allowances are one of the most widely used instruments. At 1.4% of GDP, public spending on housing allowances is by far the highest in the United Kingdom, followed by France and Finland. Public spending on housing allowances is close to 0.5% of GDP in Denmark, Germany, the Netherlands, New Zealand and Sweden, and between 0.1 and 0.3% of GDP in Australia, Austria, Bulgaria, Croatia, Czech Republic, Ireland, Japan and the United States.

 
 
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII
  • DTAA
  • Circulars (I-T Act, 1922)
  • Limited Treaties
  • Other Treaties
  • TIEAs
  • Notifications
  • Circulars
  • Relevant Sections of I-T Rules,1962
  • Instructions
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • MLI
  • Relevant Portion of I-T Act,1922
  • GAAR
  • MAP
  • OECD Conventions
  • Draft Guidelines
  • DTC Bill
  • Committee Reports
  • FATCA
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • UN Model Taxation
  • Miscellaneous
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
  • APA Annual Report
  • APA Rules
  • Miscellaneous
  • Relevant Sections of Act
  • Instructions
  • Circulars
  • Notifications
  • Draft Notifications
  • Forms
  • TP Rules
  • APA FAQ
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • FDI Circulars
  • RBI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • INTELLECTUAL PROPERTY
  • CBR Act
  • NBFC Report
  • Black Money Act
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • Multimodal Transportation
  • Vienna Convention
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • MCA Circular
  • Limitation Act
  • Type of Visa
  • SSAs
  • EPFO
  • Acts
  • FAQs
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifications
  • Arbitration
  • Model Text
  • Agreements
  • Relevant Portion of I-T Act
  • I-T Rules, 1962
  • Circulars
  • MISC
  • Notification
  • About Us
  • Contact Us
  •  
     
    A Taxindiaonline Website. Copyright © 2010-2025 | Privacy Policy | Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.