English, PDF, 3,300kb
Report from the Committee on Fiscal Affairs on the taxation of electronic commerce
English, , 145kb
A paper prepared by the Forum on Strategic Management aimed at raising issues in defining compliance and to provide a synopsis of the work done to date on measuring taxpayer compliance.
English, , 21kb
Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).
English, , 210kb
Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.
English, , 417kb
There is a considerable variation in the domestic laws of OECD Member countries regarding the taxation of Permanent Establishment. There is no consensus amongst the OECD Member countries with regards the interpretation of Article 7 of the OECD M...
English, PDF, 279kb
The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce
English, , 384kb
Letter from the government of the Netherlands Antilles, in which they commit to eliminating harmful tax practices by the end of 2005.
In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
English, , 259kb
The 1998 Report on Harmful Tax Competition which defines the factors to be used in identifying these harmful tax practices and makes wide-ranging Recommendations to counteract such practices.
Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.