Improving dispute resolution for cross-border tax disputes

29-Apr-2003

The OECD has launched a major project to improve the effectiveness of the Mutual Agreement Procedure (MAP) of Article 25 of the OECD Model Tax Convention. We are inviting business, academics and other interested parties to contribute to the project.

Tax Administration Guidance: Forthcoming reports

03-Apr-2003

A new set of reports will be made available this summer. These will include the new "Tax Administration Guidance Series" that will cover various aspects of e-commerce and tax administration.

Consumption Tax Guidance: Forthcoming Reports

03-Apr-2003

A new set of reports wil be made available this summer. These will include the new "Consumption Tax Guidance Series" that will cover various aspects of e-commerce and consumption taxes.

March 2003 Update on the Implementation of the OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public officials

26-Mar-2003

Update on the implementation of the OECD recommendation on the tax deductibility of bribes to foreign public officials in countries parties to the bribery convention.

Speech by Mr. Gabriel Makhlouf to the CIOT European Branch Conference

07-Mar-2003

Speech by Gabriel Makhlouf, Chair of the OECD's Committee on Fiscal Affairs to the CIOT European Branch Conference on the OECD Model Convention - reflections and developments.

Taxation of Permanent Establishments: New Developments

03-Mar-2003

Revised version of Part II (Banks) and Part III (Global Trading of Financial Instruments) of the Discussion Draft on Attributing Profits to Permanent Establishments. Extended deadline for comments: 30 June 2003.

Taxes Take a Smaller Bite in Many OECD Countries

20-Feb-2003

The taxman took a smaller bite out of paycheques over the last two years in many OECD countries, but married couples with children often continued to enjoy substantial advantages over their single counterparts.

2003 Edition of the Condensed version of the OECD Model Tax Convention

30-Jan-2003

The 2003 edition of the OECD Model Tax Convention on Income and Capital (condensed version) is now available at the OECD Bookshop.

Time Magazine: Jeffrey Owens, Head of the Centre for Tax Policy and Administration

03-Dec-2002

Article from Time Magazine, on Jeffrey Owens, Head fo the Centre for Tax Policy and Administration, whom Time Magazine identified as one of the 10 most influential business people in Europe.

Communiqué from the OECD Global Forum Meeting of the Joint Ad Hoc Group on Accounts

28-Oct-2002