Latest Documents


  • 11-October-2011

    English

    Revenue bodies and banks move towards transparent compliance

    Officials from revenue bodies, the banking sector and OECD met in Rome on 10-11 October to discuss ways to enhance the relationship between tax administrations and the banking industry and thus improve tax compliance.

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  • 21-September-2011

    English, , 189kb

    Task Force Sub group on Transfer Pricing 19 Sept 11 Meeting: Agenda

    Task Force Sub group on Transfer Pricing 19 Sept 11 Meeting: Agenda

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  • 21-September-2011

    English

    Task Force Sub Group on Transfer Pricing 2011

    At its meeting in April this year, the Task Force proposed a work-programme for 2011/12 for each of its four priority areas, including transfer pricing, which was approved by the Committee for Fiscal Affairs and the Development Assistance Committee at their meetings in July.

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  • 12-September-2011

    English

    Tax: Jurisdictions move towards full tax transparency

    Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

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  • 5-September-2011

    English, , 4kb

    smf2stf-1.3.xsl.zip

    smf2stf-1.3.xsl.zip

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  • 5-September-2011

    English, Excel, 746kb

    Bridging-programme-1.0.zip

    Bridging-programme-1.0.zip

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  • 5-September-2011

    English, , 9kb

    Test_Files_SMF_to_STF.zip

    Test_Files_SMF_to_STF.zip

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  • 30-August-2011

    English

    Tax: Governments concerned that some corporations unfairly claim losses to avoid taxes

    The economic crisis means global corporate losses have increased significantly. Though most of these claims are justified, some corporations use ‘aggressive tax planning’ to avoid taxes. Governments are working together to detect and deter these undue tax advantages.

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  • 26-August-2011

    English, Excel, 389kb

    The OECD Standard Transmission Format Version 2.1 user guide

    The OECD Standard Transmission Format Version 2.1 user guide

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  • 25-August-2011

    English

    Corporate Loss Utilisation through Aggressive Tax Planning

    Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After

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