Latest Documents


  • 19-November-2008

    English

    OECD holds Consultation with Business on Comparability and Profit Methods for Transfer Pricing Purposes

    On 17-18 November 2008, the OECD held a consultation with business commentators on comparability and profit methods for transfer pricing purposes.

  • 30-October-2008

    English

    New bilateral pacts enlarge network on exchange of information for tax purposes

    Some 16 new bilateral agreements on exchange of information for tax purposes signed this week between OECD countries and the British Virgin Islands, Guernsey and Jersey mark an important step forward in efforts to bring greater transparency to cross-border financial transactions.

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  • 28-October-2008

    English

    Discussion draft released on project on high net worth individuals

    OECD consults on its project on high net wealth individuals

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  • 2-October-2008

    English

    OECD Revenue Statistics 2008 / briefing on tax policy – 11.00 a.m., Wednesday 15 October 2008

    On October 15, OECD will publish the 2008 edition of its annual Revenue Statistics, which presents detailed comparable tax data in a common format for all OECD countries from 1965 onwards.

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  • 29-September-2008

    English

    Isle of Man signs tax information pact with United Kingdom

    The Isle of Man and the United Kingdom announced that they have signed a bilateral agreement for the exchange of information for tax purposes, bringing to 11 the number of such agreements entered into by the Isle of Man.

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  • 18-July-2008

    English

    OECD releases the 2008 Report on the Attribution of Profits to Permanent Establishments

    On 17 July 2008, the OECD Council approved the release of the 2008 Report on the Attribution of Profits to Permanent Establishments.

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  • 2-July-2008

    English, PDF, 841kb

    Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

    This guidance note has been prepared to assist member revenue bodies advance their thinking and practices concerning the monitoring of taxpayers’ compliance with the tax laws and to generally promote discussion among Forum members on this important strategic tax administration issue.

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  • 1-July-2008

    English

    Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

    Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

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  • 1-July-2008

    English, , 339kb

    APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT

    APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT Invitation for comments JUNE 2008

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  • 13-June-2008

    English, , 791kb

    Working Paper 5: Promoting Performance: Using Indicators to Enhance the Effectiveness of Sub Central Spending

    This report examines the use of indicator systems for measuring and monitoring the delivery of sub-central public services. Specifically, the report aims to assess if and how central governments use such systems, the critical choices they face when designing and implementing them, and the constraints under which the systems operate. Particular attention is given to the rationale for using indicators in the context of intergovernmental

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