Latest Documents


  • 1-June-2011

    English, PDF, 392kb

    Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

    Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

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  • 1-June-2011

    English, , 381kb

  • 1-June-2011

    English

  • 1-June-2011

    English, , 442kb

  • 1-June-2011

    English, , 77kb

    Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)

    Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)

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  • 31-May-2011

    English, , 600kb

  • 31-May-2011

    English, , 418kb

    The taxation of global trading financial instruments: A discussion draft

    A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.

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  • 25-May-2011

    English, , 172kb

    Recent Tax Information Exchange Agreements

    This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.

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  • 23-May-2011

    English, PDF, 1,619kb

    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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  • 10-May-2011

    English

    Tax reforms to improve economic performance

    Many governments are facing historic high levels of deficit and debt. Public spending has risen and they are taking in less money as tax revenues fall. Governments are attempting to consolidate their budgets, looking for the appropriate balance between expenditure cuts and revenue increases.

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