Latest Documents


20-September-2010

English

Domestic resources mobilisation: Achieving development and the MDGs in a sustainable way

Equitable and efficient tax systems and administrations have an important role to play in securing domestic funding for development, according to Angel Gurría. He added that African policy makers need to reform tax systems and generate revenues, to complement external sources of financing, such as official development assistance, remittances and foreign direct investment.

Related Documents

16-September-2010

English, , 2,325kb

Offshore Voluntary Disclosure

Offshore Voluntary Disclosure: Comparative Analysis, Guidance and Policy Advice, September 2010

16-September-2010

English

Sixth OECD Forum on Tax Administration: Istanbul Communiqué

Turkey hosted the sixth meeting of the OECD’s Forum on Tax Administration in Istanbul, on 15-16 September 2010, bringing together more than 130 delegates from 43 countries. Tax Commissioners from OECD and non-OECD countries met to discuss a range of issues associated with administering tax systems in the current economic climate. The meeting, chaired by Douglas H. Shulman, Commissioner IRS USA and FTA Chair, focused in particular on

15-September-2010

English, , 609kb

Addressing Tax Risks Involving Bank Losses

Addressing Tax Risks Involving Bank Losses

16-August-2010

English

Public comments received on the discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

The OECD has published the comments received on a proposed draft of the new Article 17 of the OECD Model Tax Convention (Artistes and Sportsmen).

10-August-2010

English, , 18kb

A Progress Report on the Jurisdictions Surveyed by the OECD Global Forum (2 April 2009)

The internationally agreed standard, developed by OECD and non-OECD countries in the context of the OECD’s Global Forum on Taxation and endorsed by G20 Finance Ministers in 2004 and by the UN Committee of Experts on International Co-operation in Tax Matters in October 2008, requires exchange of information on request in all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest

3-August-2010

English, , 910kb

Transfer Pricing Methods (July 2010)

This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

3-August-2010

English, , 510kb

Comparability (July 2010)

This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

3-August-2010

English, , 412kb

Comparability adjustments (July 2010)

This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

29-July-2010

English, , 520kb

Arm's Length Range (July 2010)

This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

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