Sunday , January 11, 2026 |   04:29:05 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
TP - Recovery on cost to cost basis without any service element, cannot be recharacterised by imputing adhoc markup: ITAT (See Breaking News) TP - As per Section 144C, AO is required to complete assessment within 30 days of receiving directions from DRP & order passed beyond such period is barred by limitation: ITAT (See Breaking News) I-T - Payment of roaming charges by cellular mobile telephony service provider to other telecom operators for subscribers does not attract Sec 9(1)(vii): ITAT (See Breaking News) I-T - Not straying amount due to assessee, more particularly, when assessee is not entitled to any interest on such refund, is unjust enrichment by State: HC (See Breaking News) DTAA - Payments of nature of salary cannot be re-characterized as FTS either under I-T Act or under Article 12 of India–Japan DTAA, which expressly excludes payments to employees: ITAT (See Breaking News) TP - If working capital adjustment subsumes outstanding receivables, no separate characterization is to be made on account of delayed receivables: ITAT (See Breaking News) TP - Final assessment order passed before expiry of the 30-day window given to assessee to file objections against draft assessment order, is not tenable: ITAT (See Breaking News) TP - Differences in functional and turnover filter calls for exclusion of comparable: ITAT (See Breaking News) I-T - Indian subsidiary does not become PE merely because of cross-transactions or outsourcing of back-office operations: HC (See Breaking News) I-T - If factors influencing price are similar, same margin on operating cost, as agreed under MAP resolution between Indian and UK Competent Authorities, shall be applied for determining ALP of ITES segment for non-UK transactions as well: ITAT (See Breaking News) TP - International transaction pertaining to AMP expenditure cannot be benchmarked by applying bright line test method: ITAT (See Breaking News) DTAA - Broad definition of 'operational expenditure' under treaty covers such arrangements if substantiated by genuine commercial evidence and arms-length pricing: ITAT (See Breaking News) I-T - Since commission agent was non-resident, and assessee has not deducted tax at source and adhered to DTAA, AO is not right in treating assessee as defaulter u/s 201(1) r.w.s. 201(1A): ITAT (See Breaking News) DTAA - Additions framed not tenable where authorities omit to consider that said deposits were not income but redeposit of assessee's own funds: ITAT (See Breaking News) DTAA - Receipts from IT support & maintenance services, where not satisfying the make available test, cannot be taxed as Fees for Technical Services: ITAT (See Breaking News) I-T - Agreement to lease aircrafts is in nature of operating lease and not financial lease: ITAT (See Breaking News) DTAA - Payments for use of IT infrastructure facilities do not constitute royalty under India and Belgium DTAA: ITAT (See Breaking News) DTAA - Where assessee merely reimbursed payments made to travel agents on cost-to-cost basis without rendering any managerial, technical or consultancy services to Indian hotels, such receipts cannot be deemed to be FTS: 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.