Latest Documents


  • 24-July-2009

    English

    Publications on Strengthening tax compliance – Working with large business and wealthy individuals

    Four recently published reports provide an insight into current trends and approaches to working with the largest businesses and wealthiest individuals.

  • 23-July-2009

    English

    Building transparent tax compliance by banks

    This publication sets out the conclusions of the OECD study that examined the role of banks in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. The report makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.

    Related Documents
  • 16-July-2009

    English

    Belgium makes progress implementing OECD standards on tax information exchange

    In the past two days Belgium has signed protocols to its tax conventions with Luxembourg, Singapore, San Marino, and the Seychelles as well as a tax convention with the Isle of Man and a tax information exchange agreement with Monaco

  • 10-July-2009

    English

    Bahrain expands its network of information exchange agreements

    The Kingdom of Bahrain has recently signed double taxation conventions with Bulgaria (26 June 2009) and Austria (2 July 2009) that provide for exchange of information in accordance with the OECD standard. These agreements bring to 12 the number of agreements that Bahrain has signed that meet the OECD standard. As a result, Bahrain can be considered as having substantially implemented the internationally agreed standard in this area.

  • 9-July-2009

    English

    G8 Leaders acknowledge progress in promoting tax information exchange and transparency

    In a statement following their 8 July meeting in L’Aquila, the G8 leaders stated "all jurisdictions must now quickly implement their commitments... an appropriate follow up framework is needed to fully benefit from this renewed emphasis on tax information exchange and transparency... We ask the OECD to swiftly address these challenges, propose further steps and report by the time of the next G20 Finance Ministers’ meeting.”

  • 8-July-2009

    English

    Luxembourg makes progress in OECD standards on tax information exchange

    Luxembourg has signed a protocol to its double taxation convention with Norway, bringing to 12 the number of agreements it has on exchange of information for tax purposes.

  • 3-July-2009

    English, , 481kb

    Guidance Note - Standard Business Reporting

    In most countries financial data reporting to government imposes significant costs for businesses due to the many data formats and descriptions used. SBR standardises and rationalises these to make financial reporting easier and cheaper for business.

  • 3-July-2009

    English, , 767kb

    Guidance Note - Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that

  • 3-July-2009

    English, , 582kb

    Information Note - General Administrative Principles: Corporate governance and tax risk management

    This information note deals with the topic of corporate governance and tax risk management. It shares and builds on the experiences and lessons of three countries, Australia, Canada and Chile in encouraging good corporate governance and continuing to develop approaches to sound tax risk management. Despite these countries’ diverse regulatory environments and experiences they suggest a number of common benefits, challenges, and best

  • 25-June-2009

    English

    Banking on fair tax

    The financial crisis might not have been caused by taxation, but it nonetheless raises concerns about evasion, compliance and transparency in financial markets. The OECD Observer asked South Africa's minister of finance, Pravin Gordhan, who chairs the OECD's Forum on Tax Administration, to explain.

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