Netherlands Antilles Commitment Letter

Letter from the government of the Netherlands Antilles, in which they commit to eliminating harmful tax practices by the end of 2005.

Guidelines for APA

In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

Harmful Tax Competition: An Emerging Global Issue

The 1998 Report on Harmful Tax Competition which defines the factors to be used in identifying these harmful tax practices and makes wide-ranging Recommendations to counteract such practices.

Recommendation of the Council on the Use of Tax Identification Numbers in an International Context

Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.

Related Documents

• Model MOU between competent authorities on the automatic exchange of information for tax purposes

OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials

This OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials was adopted by the Council of the OECD on 11 April 1996.

Related Documents

• Implementation of the OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials

Model Agreement for Simultaneous Tax Examinations

OECD Recommendation which provides a model which can be used as a working agreement for those tax administrations which are able and wish to engage in simultaneous tax examinations. Such an agreement may take a bilateral or a multilateral form d...