Consumption Tax Trends - 2008 Edition

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27-Nov-2008

This publication presents information about VAT/GST and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT development and ...

Revenue Statistics 1965-2007, 2008 Edition

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15-Oct-2008

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This ...

OECD Observer: A model to celebrate

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23-Sep-2008

Peter A. Barnes

In half a century the OECD Model Tax Convention has established itself as a model for international business. Here is how.

 

Model Tax Convention on Income and on Capital - Condensed Version (July 2008)

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01-Sep-2008

This Report describes the key principles that guide the OECD Global Forum on Taxation's work and sets out the current status of the legal and administrative framework for transparency and exchange of information. ...

Tax Co-operation: Towards a Level Playing Field - 2008 Assessment by the Global Forum on Taxation

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01-Sep-2008

This Report describes the key principles that guide the OECD Global Forum on Taxation's work and sets out the current status of the legal and administrative framework for transparency and exchange of information. ...

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

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18-Jul-2008

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

The OECD approves the 2008 Update to the Model Tax Convention

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18-Jul-2008

On 17 July 2008, the OECD Council approved the contents of the 2008 Update to the OECD Model Tax Convention.

Discussion draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention

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07-Jul-2008

On 24 June 2008, the Committee on Fiscal Affairs approved the Report on Attribution of Profits to Permanent Establishments. It also approved the release, for public comment, of the second part of the implementation ...

Discussion draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention

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07-Jul-2008

At its meeting of 24-25 June 2008, the Committee on Fiscal Affairs approved the Report on Attribution of Profits to Permanent Establishments (i.e. the final version of previously released Parts I-IV). ...

Draft contents of the 2008 Update to the Model Tax Convention

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21-Apr-2008

Draft contents of the 2008 update to the OECD Model Tax Convention

Publication

In addition to the countries reported on in 2007, this report includes information on Chile, bringing to 83 the number of countries covered.

Tax Co-operation: Towards a Level Playing Field - 2008 Assessment by the Global Forum on Taxation

2008 Edition of Revenue Statistics. Special feature: The balance between direct and indirect taxation

Revenue Statistics 1965-2007, 2008 Edition

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue