Par Date


  • 25-June-2001

    English, , 61kb

    Principles of Good Tax Administration - Practice Note

    A paper prepared by the Forum on Strategic Management on the principles of good tax administration.

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  • 19-June-2001

    English, , 115kb

    Risk Management - Practice Note

    A paper prepared by the Forum on Strategic Management aimed at encouraging discussion and further research into revenue risk management.

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  • 10-June-2001

    English

    Recommendation of the Council of the OECD on the Use of the Revised OECD Standard Magnetic Format for Automatic Exchange of Information

    A recommendation which was adopted by the Council of the OECD at its 894th session on 13 March 1997 which: RECOMMENDS to Members: - to use the revised OECD Standard Magnetic Format, when making automatic exchanges of information concerning inc...

  • 1-June-2001

    English, PDF, 3,300kb

    Taxation and Electronic Commerce – Implementing the Ottawa Taxation Framework conditions

    Report from the Committee on Fiscal Affairs on the taxation of electronic commerce

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  • 1-June-2001

    English, , 145kb

    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.

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  • 6-March-2001

    English, , 21kb

    Promoting Tax Competition

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

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  • 8-février-2001

    Français, , 691kb

    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...

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  • 1-February-2001

    English, PDF, 279kb

    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

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  • 1-January-2001

    English, , 384kb

    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.

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  • 1-October-1999

    English

    Guidelines for APA

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

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