Taxation and Electronic Commerce – Implementing the Ottawa Taxation Framework conditions

Report from the Committee on Fiscal Affairs on the taxation of electronic commerce

Compliance Measurement - Practice Note

A paper prepared by the Forum on Strategic Management aimed at raising issues in defining compliance and to provide a synopsis of the work done to date on measuring taxpayer compliance.

Promoting Tax Competition

Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).

Draft Council Recommendation on MOU for Automatic Exchange of Information

Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.

Discussion Draft: Attribution of Profit to a Permanent Establishment

There is a considerable variation in the domestic laws of OECD Member countries regarding the taxation of Permanent Establishment. There is no consensus amongst the OECD Member countries with regards the interpretation of Article 7 of the OECD M...

Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

Netherlands Antilles Commitment Letter

Letter from the government of the Netherlands Antilles, in which they commit to eliminating harmful tax practices by the end of 2005.

Guidelines for APA

In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

Harmful Tax Competition: An Emerging Global Issue

The 1998 Report on Harmful Tax Competition which defines the factors to be used in identifying these harmful tax practices and makes wide-ranging Recommendations to counteract such practices.

Recommendation of the Council on the Use of Tax Identification Numbers in an International Context

Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.

Related Documents

• Model MOU between competent authorities on the automatic exchange of information for tax purposes