Latest Documents


13-January-2010

English

Public comments on the proposed revision of Chapters I-III of the Transfer Pricing Guidelines

In September 2009, the OECD released for public comment a proposed revision of Chapters I-III of itsTransfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The comments recieved have now been published.

12-January-2010

English, , 957kb

Agreement between Finland and San Marino for the exchange of information relating to tax matters

Agreement between Finland and San Marino for the exchange of information relating to tax matters

12-January-2010

English, , 75kb

Agreement between Sweden and San Marino for the exchange of information relating to tax matters

Agreement between Sweden and San Marino for the exchange of information relating to tax matters

12-January-2010

English, , 843kb

Agreement between Norway and San Marino for the exchange of information relating to tax matters

Agreement between Norway and San Marino for the exchange of information relating to tax matters

12-January-2010

English, , 1,202kb

Working Paper N°11: Explaining the Sub-National Tax-Grants Balance in OECD Countries

Normative principles provide a relatively clear set of rules for the balance between grants and taxes in the composition of SCGs’ revenues, but in practice, a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules.

12-January-2010

English, , 82kb

Agreement between Iceland and San Marino for the exchange of information relating to tax matters

Agreement between Iceland and San Marino for the exchange of information relating to tax matters

12-January-2010

English, , 77kb

Agreement between Denmark and San Marino for the exchange of information relating to tax matters

Agreement between Denmark and San Marino for the exchange of information relating to tax matters

11-January-2010

English, , 626kb

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

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

11-January-2010

English, , 700kb

Agreement between Saint Lucia and The Netherlands Antilles for the exchange of information relating to tax matters

Agreement between Saint Lucia and The Netherlands Antilles for the exchange of information relating to tax matters

8-January-2010

English, , 33kb

Agreement between Ireland and Cook Islands for the exchange of information relating to tax matters

Agreement between Ireland and Cook Islands for the exchange of information relating to tax matters

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