Compliance Measurement - Practice Note

A paper prepared by the Forum on Strategic Management aimed at raising issues in defining compliance and to provide a synopsis of the work done to date on measuring taxpayer compliance.

Promoting Tax Competition

Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).

Rapport de référence sur l'attribution de bénéfices aux établissements stables

On observe des différences considérables dans les législations internes des pays membres concernant l'imposition des établissements stables. Actuellement, il n'existe pas non plus de consensus parmi les pays Membres au sujet de l'interprétation c...

Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

Netherlands Antilles Commitment Letter

Letter from the government of the Netherlands Antilles, in which they commit to eliminating harmful tax practices by the end of 2005.

Guidelines for APA

In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

1998 Concurrence fiscale dommageable - un problème mondial

Le rapport de 1998 sur la concurrence fiscal dommagéable, definié les critères à utiliser dans la détermination de ces pratiques fiscales dommageables ainsi que des recommendations pour les eliminer.

Recommendation of the Council on the Use of Tax Identification Numbers in an International Context

Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.

Related Documents

• Model MOU between competent authorities on the automatic exchange of information for tax purposes

La fiscalité relative à la mondialisation des opérations financières sur les instruments financiers: document de travail

A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.

Recommandation de l'OCDE sur la déductibilité fiscale des pots-de-vin versés à des agents publics étrangers

Cette Recommandation a été adoptée par le Conseil de l'OCDE le 11 avril 1996.