Par Date


  • 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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  • 1-janvier-1998

    Français, , 295kb

    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.

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    Also AvailableEgalement disponible(s)
  • 22-May-1997

    English

    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.

  • 1-janvier-1997

    Français, , 418kb

    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.

    Documents connexes
  • 11-avril-1996

    Français

    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.

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  • 1-juillet-1992

    Français, , 187kb

    Accord Modèle pour controles fiscaux simultanés

    OECD Recommendation which provides a model which can be used as a working agreement for those tax administrations which are able and wish to engage in simultaneous tax examinations. Such an agreement may take a bilateral or a multilateral form d...

    Documents connexes
  • 2-November-2015

    English

    Statebuilding and Accountability

    Taxation provides essential funding for development and is at the core of building capable states. The Tax and Development Programme is focusing on taxpayer education and measuring tax morale, and is also gathering evidence and offering guidance for development co-operation agencies on how to provide more and better support to country-led domestic resource mobilisation (DRM) efforts.

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  • 7-July-2016

    English

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