Latest Documents


12-May-2010

English, , 47kb

Agreement between Australia and Marshall Islands for the exchange of information relating to tax matters

Agreement between Australia and Marshall Islands for the exchange of information relating to tax matters

11-May-2010

English

Tax : Average tax burden on workers’ earnings fell in most OECD countries last year

Average tax and social security burdens on employment incomes fell slightly in 24 out of 30 OECD countries last year as governments struggled to shore up faltering economies amid the worst recession in decades.

10-May-2010

English, , 171kb

Agreement between Portugal and Bermuda for the exchange of information relating to tax matters

Agreement between Portugal and Bermuda for the exchange of information relating to tax matters

4-May-2010

Spanish

Impuestos sobre los salarios (Taxing Wages): España

En España, la carga fiscal sobre las rentas salariales (impuesto sobre la renta y contribuciones salariales y patronales a la seguridad social) no ha cambiado prácticamente en términos de “brecha fiscal” en el período 2000-2009 (carga fiscal definida como la diferencia entre los costes laborales totales y la renta neta percibida por el asalariado: impuesto sobre la renta, más contribuciones a la seguridad social salariales y

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4-May-2010

Spanish

Impuestos sobre los salarios (Taxing Wages): México

La carga fiscal sobre las rentas salariales en México es una de las más bajas entre los países de la OCDE. En promedio, la "brecha fiscal" (carga fiscal definida como la diferencia entre los costes laborales totales y la renta neta percibida por el asalariado: impuesto sobre la renta, más contribuciones a la seguridad social salariales y patronales, menos transferencias, en porcentaje de los costes laborales totales) en el año 2009

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27-April-2010

English, , 439kb

Information Note - Tax Compliance and Tax Accounting Systems

This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.

27-April-2010

English, , 1,533kb

Guidance Note – Guidance for the Standard Audit File - Payroll, version 1.0. (SAF-P) - Annex B

This guidance note describes the specification of the Standard Audit File for Payroll (SAF-P), and provides guidance to revenue bodies and software developers on its design, application and implementation.

23-April-2010

English, , 77kb

Agreement between The Netherlands and Gibraltar for the exchange of information relating to tax matters

Agreement between The Netherlands and Gibraltar for the exchange of information relating to tax matters

23-April-2010

English

Discussion draft released on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

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

23-April-2010

English

FTA Guidance Notes on E-Auditing Standards

FTA Guidance Notes on E-Auditing Standards.

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