Jurisdictions Committed to Improving Transparency and Establishing Effective Exchange of Information in Tax Matters

This page provides an overview of developments which have taken place since June 2000 in OECD's work on tax havens.

Related Documents

• Overview on OECD work on Harmful Tax Practices
• Countering Offshore Tax Evasion: The Role of the OECD
• Tax Information Exchange Agreements (TIEAS)
• Agreement on Exchange of Information on Tax Matters

Taxpayers' Rights and Obligations - Practice Note

A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.

Tax Administration Guidance Series

Tax Administration Guidance Series

General Administrative Principles - Taxpayers' Rights and Obligations

Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.

Consumption Tax Guidance Series

Consumption Tax Guidance Series

OECD Global Forum on Taxation, Ottawa, 14-15 October. Closing Statement by the Co-Chairs

On 14-15 October, the Canada Customs and Revenue Agency hosted a meeting of the OECD Global Forum on Taxation, which brought together representatives of 40 OECD and non-OECD governments committed to the principles of transparency and effective exchange of information for tax purposes

OECD Global Forum on Taxation, Ottawa, 14-15 October 2003

On 14-15 October, the OECD Global Forum on Taxation brought together representatives of 40 OECD and non-OECD governments that are committed to the principles of transparency and effective exchange of information for tax purposes.

Consumption Tax Guidance Series

Introduction to the OECD's Consumption Tax Guidance Series.

Related Documents

• Articles on VAT
• OECD Consumption Tax Trends Publications

Guidelines on Place of Consumption

The Guidelines below are intended to achieve the practical application of the Taxation Framework Conditions in order to prevent double taxation or unintentional non taxation, particularly in the context of international cross border electronic commerce.

Transfer Pricing: The OECD launches an invitation to comment on comparability issues; public comments received

As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, the Working Party No. 6 of the OECD Committee on Fiscal Affairs has selected two areas to be considered in priority.