Latest Documents


  • 11-April-1996

    English

    OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials

    This OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials was adopted by the Council of the OECD on 11 April 1996.

  • 1-July-1992

    English, , 175kb

    Model Agreement for Simultaneous Tax Examinations

    OECD Recommendation which provides a model which can be used as a working agreement for those tax administrations which are able and wish to engage in simultaneous tax examinations. Such an agreement may take a bilateral or a multilateral form d...

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