The OECD in the Wider World

Description the programme of interaction with non-member economies.

Related Documents

• The OECD Multilateral Tax Centres
• Country Programme on Taxation with the People's Republic of China
• Country Programme on Taxation with the Russian Federation
• Regional Tax Programme for Central and Latin America
• Special Tax Programme for Asia
• Regional Tax Programme for the Baltic Countries
• A Tax Programme for Africa and the Middle East

Principles of Good Tax Administration - Practice Note

A paper prepared by the Forum on Strategic Management on the principles of good tax administration.

Risk Management - Practice Note

A paper prepared by the Forum on Strategic Management aimed at encouraging discussion and further research into revenue risk management.

Recommendation of the Council of the OECD on the Use of the Revised OECD Standard Magnetic Format for Automatic Exchange of Information

A recommendation which was adopted by the Council of the OECD at its 894th session on 13 March 1997 which: RECOMMENDS to Members: - to use the revised OECD Standard Magnetic Format, when making automatic exchanges of information concerning inc...

Related Documents

• Appendix to Council Recommendation on OECD Standard Magnetic Format for Automatic Exchange of Information

Taxation and Electronic Commerce – Implementing the Ottawa Taxation Framework conditions

Report from the Committee on Fiscal Affairs on the taxation of electronic commerce

Compliance Measurement - Practice Note

A paper prepared by the Forum on Strategic Management aimed at raising issues in defining compliance and to provide a synopsis of the work done to date on measuring taxpayer compliance.

Promoting Tax Competition

Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).

Draft Council Recommendation on MOU for Automatic Exchange of Information

Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.

Discussion Draft: Attribution of Profit to a Permanent Establishment

There is a considerable variation in the domestic laws of OECD Member countries regarding the taxation of Permanent Establishment. There is no consensus amongst the OECD Member countries with regards the interpretation of Article 7 of the OECD M...

Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce