Latest Documents


  • 29-October-2003

    English, , 541kb

    Tax Administration Guidance Series

    Tax Administration Guidance Series

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  • 29-October-2003

    English, , 173kb

    General Administrative Principles - Taxpayers' Rights and Obligations

    Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.

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  • 17-October-2003

    English

    OECD Global Forum on Taxation, Ottawa, 14-15 October. Closing Statement by the Co-Chairs

    On 14-15 October, the Canada Customs and Revenue Agency hosted a meeting of the OECD Global Forum on Taxation, which brought together representatives of 40 OECD and non-OECD governments committed to the principles of transparency and effective exchange of information for tax purposes

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  • 16-October-2003

    English

    OECD Global Forum on Taxation, Ottawa, 14-15 October 2003

    On 14-15 October, the OECD Global Forum on Taxation brought together representatives of 40 OECD and non-OECD governments that are committed to the principles of transparency and effective exchange of information for tax purposes.

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  • 1-August-2003

    English

    Consumption Tax Guidance Series

    Introduction to the OECD's Consumption Tax Guidance Series.

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  • 1-August-2003

    English, , 23kb

    Guidelines on Place of Consumption

    The Guidelines below are intended to achieve the practical application of the Taxation Framework Conditions in order to prevent double taxation or unintentional non taxation, particularly in the context of international cross border electronic commerce.

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  • 29-April-2003

    English

    OECD Launches Project on Improving the Resolution of Cross-Border Tax Disputes

    The OECD has launched a major project to improve the effectiveness of the Mutual Agreement Procedure (MAP) of Article 25 of the OECD Model Tax Convention.

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  • 29-April-2003

    English

    Transfer Pricing: The OECD launches an invitation to comment on comparability issues; public comments received

    As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, the Working Party No. 6 of the OECD Committee on Fiscal Affairs has selected two areas to be considered in priority.

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  • 27-March-2003

    English

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

    Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.

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  • 10-March-2003

    English

    About tax and crime

    Overview of the OECD's work in the area of money laundering and tax crimes. Tax crimes, money laundering and other financial crimes threaten the strategic, political and economic interests of both developed and developing countries. They also undermine citizens’ confidence in their governments’ ability to get taxpayers to pay their taxes and may deprive governments of revenues needed for sustainable development.

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