Latest Documents


  • 4-March-2003

    English, , 312kb

    Discussion Draft on the Attribution of Profits to Permanent Establishments: Part III (Global Trading of Financial Instruments

    Part III is dedicated to the global trading of financial instruments. The starting point for this analysis is naturally the 1998 OECD document "The taxation of Global Trading of Financial Instruments", which has been updated to take into consider...

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  • 4-March-2003

    English

    Attribution of Profits to a Permanent Establishment (PE): the OECD releases two further Discussion Drafts for public comment on 4 March 2003

    The 2003 Discussion Drafts address one of the most complex areas in international taxation, i.e. how to determine the taxing rights of a country where an enterprise that is resident of another country undertakes business through a permanent estab...

  • 18-November-2002

    English, , 812kb

    Access for Tax Authorities to Information Gathered by Anti-Money Laundering Authorities

    Country Practices: An Executive Summary of the country surveys which were undertaken by the CFA's Working Party No. 8 on Tax Avoidance and Evasion to assess the tax authorities' access to information obtained from anti-money laundering activity.

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  • 16-May-2002

    English

    OECD Council at Ministerial Level, 15-16 May 2002

    The OECD Council at Ministerial level met on 15-16 May 2002, under the chairmanship of Prime Minister Guy Verhofstadt of Belgium, assisted by the vice-chairs from Spain, Mr. Rodrigo de Rato y Figaredo, Vice-President of the Government and Ministe...

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  • 16-May-2002

    German, , 85kb

    Tagung des Rats der OECD auf Ministerebene, 15.-16. Mai 2002 - Kommuniqué

    The OECD Council at Ministerial level met on 15-16 May 2002, under the chairmanship of Prime Minister Guy Verhofstadt of Belgium, assisted by the vice-chairs from Spain, Mr. Rodrigo de Rato y Figaredo, Vice-President of the Government and Ministe...

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  • 21-April-2002

    English

    Transfer Pricing: Keeping it at Arm's Length

    Article for the OECD's Observer, written by John Neighbour from the Centre for Tax Policy and Administration

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  • 18-April-2002

    German, , 7kb

    Samoa sagt zu, mit der OECD bei der Beseitigung von wettbewerbsschädlichen Steuerpraktiken zusammenzuarbeiten

    The OECD is pleased to announce that Samoa has made a commitment to improve the transparency of its tax and regulatory systems and establish effective exchange of information for tax matters with OECD countries by 31 December 2005.

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  • 17-April-2002

    English, , 362kb

    Agreement on Exchange of Information on Tax Matters

    The Agreement was developed by the OECD Global Forum Working Group on Effective Exchange of Information and the purpose of this Agreement is to promote international co-operation in tax matters through exchange of information.

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  • 16-April-2002

    English, , 21kb

    Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study B

    Attributing Financial Assets: Importance of the Sales/Trading Function. Example Where Loan Booking Jurisdiction is not in Line with Functional Analysis

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  • 16-April-2002

    English, , 17kb

    Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study A

    Relating to the general situation ( Part 1): A permanent establishment is engaged in Research and Development activities leading to the development of intangible property rights. How should dealings be recognised and characterized?

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