OECD Home › Centre for Tax Policy and Administration › Latest Documents
English, PDF, 304kb
The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.
Handbook Developing Partnerships with Non-OECD Economies
Section 1 General Information - 1.4. Organisation and Delivery
English, , 15kb
Address by Hans Eichel, Federal Minister of Finance, at the opening of the OECD Global Forum on 3 June 2004 in Berlin (English).
Declaration made by Azerbaijan with respect to the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.
The International Tax Dialogue (ITD) is a collaborative project of the European Commission (EC), Inter-American Development Bank (IDB), International Monetary Fund (IMF), Organisation for Economic Cooperation and Development (OECD), United Kingdom Department for International Development (UK-DFID) and World Bank Group to discuss tax matters.
English, , 229kb
The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</
English, , 123kb
The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.
English, , 130kb
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
Die OECD Länder haben bei ihren Bemühungen, wettbewerbsschädliche Steuerpraktiken in ihren Volkswirtschaften zu beseitigen, erhebliche Fortschritte erzielt.
English, , 698kb
Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)