Publications & Documents


  • 13-February-2009

    English, , 66kb

    Enabling Effective Exchange of Information: Availability and Reliability Standard ('JAHGA' report)

    Exchange of information for tax purposes is effective when reliable and relevant information is available, and legal mechanisms enable the information to be obtained and exchanged. This paper concentrates on ensuring access to, and the availability of, reliable and foreseeably relevant information.

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  • 29-January-2009

    English, , 86kb

    Agreement between the Isle of Man and Australia for the exchange of information relating to tax matters

    Agreement between the isle of man and australia for the exchange of information relating to tax matters

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  • 23-janvier-2009

    Français

    Commentaires sur un projet de nouvel article 7 (Bénéfices des entreprises) et changements aux Commentaires du Modèle de Convention fiscale de l’OCDE

    Commentaires reçus sur le projet de nouvel article 7 (Bénéfices des entreprises) et changements aux Commentaires du Modèle de Convention fiscale de l’OCDE.

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  • 21-janvier-2009

    Français

    Guernesey signe un accord d’échange de renseignements avec le Royaume Uni

    Guernesey et le Royaume Uni ont signé aujourd’hui un accord bilatéral d’échange de renseignements à des fins fiscales, ce qui porte à 10 le nombre d’accords de ce type conclus par Guernesey.

    Documents connexes
  • 19-January-2009

    English, , 78kb

    AGREEMENT BETWEEN THE UNITED KINGDOM AND GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS

    AGREEMENT BETWEEN THE UNITED KINGDOM AND GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS

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  • 14-January-2009

    English, , 100kb

    Tax and development

    Why tax is important for development. Article by Jeffrey Owens, Director of the Centre for Tax Policy and Administration. Tax Justice Focus, Volume 4 no 4, January 2009.

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  • 12-January-2009

    English, , 786kb

    Taxation: Vital to meeting today’s development challenges

    On the face of it, taxation and domestic resource mobilisation might be low on the list of today’s priorities. Yet even in these difficult times, there are compelling reasons for putting tax at the top of the development agenda.

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  • 12-janvier-2009

    Français

  • 7-December-2008

    English, , 47kb

    AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND LIECHTENSTEIN ON TAX

    AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND LIECHTENSTEIN ON TAX

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  • 19-novembre-2008

    Français

    L'OCDE organise une Consultation avec la Communauté des Affaires sur les Questions de Comparabilité et les Méthodes de Profits en matière de prix de transfert

    Les 17-18 novembre 2008, l’OCDE a tenu une consultation avec des commentateurs de la communauté des affaires sur les questions de comparabilité et les méthodes de profits en matière de prix de transfert.

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