5-September-2011
English, Excel, 746kb
26-August-2011
English, Excel, 389kb
The OECD Standard Transmission Format Version 2.1 user guide
3-August-2011
English
Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.
30-June-2011
English
Countries must boost international co-operation as they redesign their tax systems to meet future revenue needs and economic competitiveness challenges, said OECD Secretary-General Angel Gurría.
28-June-2011
English, , 17kb
27-June-2011
English
24-June-2011
English, , 10kb
sample test files for STF to SMF transformation.zip
24-June-2011
English, , 9kb
24-June-2011
English, , 183kb
24-June-2011
English, , 746kb