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

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02-Jul-2008

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 ...

Deuxième document de consultation sur l’application des taxes sur la valeur ajoutée aux échanges transfrontaliers de services et de biens incorporels

French |  View long abstract

01-Jul-2008

Deuxième document de consultation sur l’application des taxes sur la valeur ajoutée aux échanges transfrontaliers de services et de biens incorporels

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

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01-Jul-2008

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

L’APPLICATION DE LA TVA/TPS AUX TRANSACTIONS INTERNATIONALES PORTANT SUR LES SERVICES ET LES BIENS INCORPORELS - CONCEPTS EMERGENTS EN MATIÈRE DE LIEU D’IMPOSITION - DEUXIEME DOCUMENT DE CONSULTATION

pdf,414Kb,English |  View long abstract

01-Jul-2008

L’APPLICATION DE LA TVA/TPS AUX TRANSACTIONS INTERNATIONALES PORTANT SUR LES SERVICES ET LES BIENS INCORPORELS - CONCEPTS EMERGENTS EN MATIÈRE DE LIEU D’IMPOSITION - DEUXIEME DOCUMENT DE CONSULTATION

Appel à commentaires
Juin 2008

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

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01-Jul-2008

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

Public comments on draft contents of the 2008 Update to the Model Tax Convention

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09-Jun-2008

9-June-2008  --  On 21 April 2008, the OECD Committee on Fiscal Affairs published the draft contents of the 2008 Update to the Model Tax Convention.  The OECD has now published the comments received on that draft.

Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

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24-Oct-2006

The purpose of this note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used ...

Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

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24-Oct-2006

The purpose of this note is to report the findings, observations and international comparisons derived from a survey of auditor workforce management approaches adopted in selected OECD countries. The ...

Strengthening Tax Audit Capabilities: General Principles and Approaches

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24-Oct-2006

This information note focuses on audit programmes and the conduct of individual audits. It identifies common key features of audit activity found in a wide variety of tax administrations and outlines ...

International VAT/GST Guidelines

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22-Feb-2006

The OECD is launching a new project aimed at providing guidance for governments on applying Value Added Taxes, or VAT - also called Goods and Services Tax, or GST, in some countries -- to cross-border trade.