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15-August-2008

English, , 32kb

Joint Statement by the South African Minister of Finance, Trevor A. Manuel, and the OECD Secretary-General, Angel Gurría, regarding Enhanced Engagement between South Africa and the OECD

The world is rapidly transforming and a number of dynamic emerging economies,including South Africa, have become major players and trading partners with the members of the Organisation for Economic Co-operation and Development(OECD). In this context, the OECD Members have recognised the need for theOrganisation to become more open and relevant in order to realise its strategicgoal of becoming an important hub for dialogue on globally

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18-July-2008

English

OECD releases the 2008 Report on the Attribution of Profits to Permanent Establishments

On 17 July 2008, the OECD Council approved the release of the 2008 Report on the Attribution of Profits to Permanent Establishments.

2-July-2008

English, , 841kb

Guidance Note - Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

National revenue bodies play a critical role in the workings of Government, responsible for collecting the vast bulk of revenue required to fund the services Governments are expected to deliver. Achieving high and improved levels of compliance with tax laws is central to meeting Government revenue targets, and in turn the level of services that can be provided. This guidance note provides practical guidance to national revenue bodies

1-July-2008

English

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

1-July-2008

English, , 339kb

APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT

APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT Invitation for comments JUNE 2008

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13-June-2008

English, , 791kb

Working Paper 5: Promoting Performance: Using Indicators to Enhance the Effectiveness of Sub Central Spending

This report examines the use of indicator systems for measuring and monitoring the delivery of sub-central public services. Specifically, the report aims to assess if and how central governments use such systems, the critical choices they face when designing and implementing them, and the constraints under which the systems operate. Particular attention is given to the rationale for using indicators in the context of intergovernmental

26-May-2008

English, , 446kb

Working Paper 6: Market Mechanisms in Sub-Central Public Service Provision

This paper compares and analyses the use of market mechanisms in core sub central policy areas, namely education, health care, transport, social protection, and environment. Arrangements like tendering, outsourcing, user choice and competition, user fees and performance-related funding can help to improve quality of service provision or lower its cost. With around 32% of total public expenditure and often wide-ranging spending powers,

18-April-2008

English

Germany signs OECD-Council of Europe Convention on Mutual Tax Assistance

Germany has joined 15 other countries in signing the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, in a step that will help it to combat cross-border tax evasion more effectively in today’s open global economy.

26-March-2008

English

The Convention on Mutual Administrative Assistance in Tax Matters - Twentieth Anniversary Edition

In today’s globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions.

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10-March-2008

English

Study into the Role of Tax Intermediaries

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

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