Comparability: the OECD invites comment on a series of draft Issues notes

An invitation to comment on a series of draft Issues notes that was developed by the Committee on Fiscal Affairs Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an invitation to comment on comparability issues in 2003.

A European Definition of Shared Taxes

These documents provide a definition of shared taxes, established by the Council of Europe, agreed upon by the council of Ministers on January 19, 2006.

Handbook - Developing Partnerships with Non-OECD Economies

This handbook describes the OECD's programme of co-operation with Non-OECD Economies in the area of taxation. It is a guide for anyone who is directly or indirectly involved in the programme and provides practical information about its operation.

Related Documents

• Evaluation of the OECD's Programme of Co-operation with Non-OECD Economies

Handbook - Developing Partnerships with Non-OECD Economies

This handbook describes the OECD's programme of co-operation with Non-OECD Economies in the area of taxation. It is a guide for anyone who is directly or indirectly involved in the programme and provides practical information about its operation.

Related Documents

• Evaluation of the OECD's Programme of Co-operation with Non-OECD Economies

Estimates of the unrecorded economy and national accounts - Declaration of the Inter-secretariat Working Group on National Accounts (ISWGNA), January 2006

Following the publication of several studies on estimates of the underground economy, the international organisations that co-signed the well known "SNA 93" drafted this official declaration.

Related Documents

• Measuring the Non-Observed Economy - A Handbook

Information Note - Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations— Country Experiences With the Use of Pre-populated Personal Tax Returns

This information note briefly describes the use of pre-populated returns that has become a feature of the personal income tax systems in countries in the Nordic region and elsewhere, particularly over the last decade or so.

Information Note - Strategies for Improving the Take-up Rates of Electronic Services

The purpose of this note is to share information concerning the strategies employed by a number of national revenue bodies to increase the take-up rates of electronic services, in particular the electronic filing of tax returns.

Information Note - Application Software Solutions Being Used to Support the Technical Architecture of Selected Revenue Bodies

This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration.

Information Note - Management of Email

The purpose of this note is to share information about email implementations as they affect taxpayer service delivery from a small number of national revenue bodies.

OECD invites comments on the application of transactional profit methods

The OECD is now issuing an open invitation to contribute on a number of issues in relation to transactional profit methods. As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines (“the 1995 TP Guidelines”), Working Party No. 6 of the OECD Committee on Fiscal Affairs selected the area of application of transactional profits as one of two areas to be considered in priority.

Related Documents

• OECD invites comments on the application of transactional profit methods