Latest Documents


  • 3-June-2004

    English

    Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters - Declaration from the Republic of Azerbaijan

    Declaration made by Azerbaijan with respect to the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.

  • 5-May-2004

    English, , 229kb

    Guidance Series: Electronic Payment Systems - Accountability Guidance

    The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</

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  • 5-May-2004

    English, , 123kb

    Guidance Series: Transaction Information Guidance

    The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.

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  • 5-May-2004

    English, , 130kb

    Guidance Series: Record Keeping Guidance

    The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int

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  • 23-March-2004

    German

    OECD kündigt weitere Fortschritte bei der Beseitigung wettbewerbsschädlicher Steuerpraktiken an

    Die OECD Länder haben bei ihren Bemühungen, wettbewerbsschädliche Steuerpraktiken in ihren Volkswirtschaften zu beseitigen, erhebliche Fortschritte erzielt.

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  • 22-March-2004

    English, , 698kb

    Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)

    Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)

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  • 22-March-2004

    English, Excel, 219kb

    OECD's Project on Harmful Tax Practices: 2004 Progress Report

    OECD's Project on Harmful Tax Practices: 2004 Progress Report

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  • 8-March-2004

    English

  • 12-December-2003

    English

  • 29-October-2003

    English, PDF, 51kb

    Taxpayers' Rights and Obligations - Practice Note

    A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.

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