Latest Documents


  • 1-June-2001

    English, PDF, 3,300kb

    Taxation and Electronic Commerce – Implementing the Ottawa Taxation Framework conditions

    Report from the Committee on Fiscal Affairs on the taxation of electronic commerce

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  • 1-June-2001

    English, , 145kb

    Compliance Measurement - Practice Note

    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.

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  • 6-March-2001

    English, , 21kb

    Promoting Tax Competition

    Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).

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  • 9-February-2001

    English, , 210kb

    Draft Council Recommendation on MOU for Automatic Exchange of Information

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

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  • 8-February-2001

    English, , 417kb

    Discussion Draft: Attribution of Profit to a Permanent Establishment

    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...

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  • 1-February-2001

    English, PDF, 279kb

    Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

    The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

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  • 1-January-2001

    English, , 384kb

    Netherlands Antilles Commitment Letter

    Letter from the government of the Netherlands Antilles, in which they commit to eliminating harmful tax practices by the end of 2005.

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  • 1-October-1999

    English

    Guidelines for APA

    In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

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  • 1-January-1998

    English, , 259kb

    Harmful Tax Competition: An Emerging Global Issue

    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.

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  • 22-May-1997

    English

    Recommendation of the Council on the Use of Tax Identification Numbers in an International Context

    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.

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