Latest Documents


  • 18-October-2004

    English, PDF, 622kb

    Compliance Risk Management: Use of Random Audit Programmes

    This information note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.

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  • 18-October-2004

    English, PDF, 335kb

    Compliance Risk Management: Progress with the Development of Internet Search Tools for Tax Administration

    This guidance note focuses on several aspects of the use of Internet search tools for tax administration purposes (i.e. tax compliance checking).

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  • 18-October-2004

    English, PDF, 602kb

    Compliance Risk Management: Audit Case Selection Systems

    This information note, consisting largely of a number of country case studies, seeks to illustrate the applicatio of compliance risk management techniques in the audit case selection processes of revenue authorities in a number of OECD member countries.

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  • 18-October-2004

    English, PDF, 725kb

    Compliance Risk Management: Managing and Improving Tax Compliance

    The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions.

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  • 3-September-2004

    English, , 498kb

    Employee Stock Option Plans: Impact on Transfer Pricing

    The OECD has released an analytical study of transfer pricing issues in respect of employee stock option plans. This study was prepared by the OECD Secretariat and benefited from considerable input and detailed discussions from the Delegates to the Working Party No. 6 on the Taxation of Multinational Enterprises of the Committee on Fiscal Affairs. When developing this Study, the OECD Secretariat also received formal and informal input

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  • 3-August-2004

    English, , 393kb

    Discussion Draft on the Attribution of Profits to Permanent Establishment - Part I (General Considerations)

    A revised discussion draft of Part 1 (General) for public comments. Written comments should be submitted no later than 28 September 2004.

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  • 3-August-2004

    English

    Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment

    OECD releases a revised discussion draft of Part I (General) for public comment on 3 August 2004 and provides progress report on Parts II-IV. Written comments should be submitted no later than 28 September 2004.

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  • 30-June-2004

    English, PDF, 304kb

    Report on the Application of Consumption Taxes to the Trade in International Services and Intangibles

    The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.

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  • 8-June-2004

    English

    Handbook - Developing Partnerships with Non-OECD Economies - Section 1.4

    Handbook Developing Partnerships with Non-OECD Economies Section 1 General Information - 1.4. Organisation and Delivery

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  • 4-June-2004

    English, , 15kb

    OECD Global Forum on 3 June 2004 in Berlin

    Address by Hans Eichel, Federal Minister of Finance, at the opening of the OECD Global Forum on 3 June 2004 in Berlin (English).

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