Guidance Series: Record Keeping Guidance

The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int

OECD kündigt weitere Fortschritte bei der Beseitigung wettbewerbsschädlicher Steuerpraktiken an

Die OECD Länder haben bei ihren Bemühungen, wettbewerbsschädliche Steuerpraktiken in ihren Volkswirtschaften zu beseitigen, erhebliche Fortschritte erzielt.

Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)

Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)

The 2004 Progress Report: The OECD's Project on Harmful Tax Practices

The 2004 Progress Report: The OECD's Project on Harmful Tax Practices

Jurisdictions committed to transparency and effective exchange of information

Work of Participating Partners

Jurisdictions Committed to Improving Transparency and Establishing Effective Exchange of Information in Tax Matters

This page provides an overview of developments which have taken place since June 2000 in OECD's work on tax havens.

Related Documents

• Overview on OECD work on Harmful Tax Practices
• Countering Offshore Tax Evasion: The Role of the OECD
• Tax Information Exchange Agreements (TIEAS)
• Agreement on Exchange of Information on Tax Matters

Taxpayers' Rights and Obligations - Practice Note

A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.

Tax Administration Guidance Series

Tax Administration Guidance Series

General Administrative Principles - Taxpayers' Rights and Obligations

Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.

OECD Global Forum on Taxation, Ottawa, 14-15 October. Closing Statement by the Co-Chairs

On 14-15 October, the Canada Customs and Revenue Agency hosted a meeting of the OECD Global Forum on Taxation, which brought together representatives of 40 OECD and non-OECD governments committed to the principles of transparency and effective exchange of information for tax purposes