Latest Documents


  • 22-July-2011

    English, Excel, 591kb

    Outcomes of public consultation VAT/GST Guidelines on Neutrality

    Following the invitation for public comment on the VAT/GST Guidelines on Neutrality, the OECD has now published the comments received. These comments were very supportive of the Guidelines and will be used to develop further guidance on their implementation in practice.

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  • 12-July-2011

    English, PDF, 1,675kb

    Tax Repayments: Maintaining the Balance Between Refund Service Delivery, Compliance and Integrity

    This information note has been prepared to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.

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  • 8-July-2011

    English

    Public comments received on the administrative aspects of transfer pricing

    8 July 2011 - On 9 March 2011, the OECD released an invitation to comment on the administrative aspects of transfer pricing. This was followed on 10 June 2011 by the release of a document containing a “Multi-country Analysis of Existing Transfer Pricing Simplification Measures” on which comments were also invited.

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  • 6-July-2011

    English, , 7,395kb

    Annual Report 2010-2011

    Annual Report 2010-2011

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  • 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.

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  • 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.

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  • 28-June-2011

    English, , 17kb

    STF Version 1

    STF Version 1

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  • 27-June-2011

    English

    Bridge Programme Version 1.0

    Bridging Program 1.0

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  • 24-June-2011

    English, , 10kb

    sample test files for STF to SMF transformation.zip

    sample test files for STF to SMF transformation.zip

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  • 24-June-2011

    English, , 183kb

    src.zip

    src.zip

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