Latest Documents


1-June-2001

English, , 145kb

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.

6-March-2001

English, , 21kb

Promoting Tax Competition

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

9-February-2001

English, , 210kb

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.

8-February-2001

English, , 417kb

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...

1-February-2001

English, PDF, 279kb

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

1-January-2001

English, , 384kb

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.

1-October-1999

English

Guidelines for APA

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

1-January-1998

English, , 259kb

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.

22-May-1997

English

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

11-April-1996

English

OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials

This OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials was adopted by the Council of the OECD on 11 April 1996.

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