Latest Documents


6-July-2011

English, , 7,395kb

Annual Report 2010-2011

Annual Report 2010-2011

5-July-2011

English, Excel, 530kb

OECD International VAT/GST Guidelines on Neutrality

The VAT/GST Guidelines on Neutrality have been approved by the Committee on Fiscal Affairs on 28 June 2011. These consist of six guidelines on applying VAT/GST as a tax that is neutral for businesses, including foreign businesses. They form part of the OECD International VAT/GST Guidelines.

30-June-2011

English

Challenges in Designing Competitive Tax Systems

Countries must boost international co-operation as they redesign their tax systems to meet future revenue needs and economic competitiveness challenges, said OECD Secretary-General Angel Gurría.

28-June-2011

English, , 17kb

STF Version 1

STF Version 1

27-June-2011

English

Bridge Programme Version 1.0

Bridging Program 1.0

24-June-2011

English, , 10kb

sample test files for STF to SMF transformation.zip

sample test files for STF to SMF transformation.zip

24-June-2011

English, , 183kb

src.zip

src.zip

24-June-2011

Spanish, , 260kb

Legislación en materia de precios de transferencia - Propuesta de enfoque (Junio 2011)

Este documento, preparado por el Secretariado de la OCDE, presenta una propuesta de enfoque para la redacción de legislación en materia de precios de transferencia.

Also Available

24-June-2011

English, , 4kb

smf2stf-1.3.xsl.zip

smf2stf-1.3.xsl.zip

24-June-2011

English, , 241kb

Transfer Pricing Legislation - A suggested Approach (June 2011)

This paper, which has been prepared by the OECD Secretariat, contains a suggested approach to the drafting of transfer pricing legislation. It is intended to provide countries that are developing transfer pricing rules with a suggested structure and content for their legislation.

Also Available
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