Publications & Documents


  • 3-août-2004

    Français

    Attribution de profits à un établissement stable : Version révisée du rapport de référence pour commentaires

    L’OCDE publie pour commentaires une version révisée du Rapport de référence de la Partie I (Considérations générales) et fournit un projet de rapport sur les Parties II-IV. Les commentaires sont sollicités jusqu’au 28 septembre 2004 au plus tard.

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  • 30-June-2004

    English, PDF, 304kb

    Report on the Application of Consumption Taxes to the Trade in International Services and Intangibles

    The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.

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  • 4-June-2004

    English, , 15kb

    OECD Global Forum on 3 June 2004 in Berlin

    Address by Hans Eichel, Federal Minister of Finance, at the opening of the OECD Global Forum on 3 June 2004 in Berlin (English).

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  • 3-June-2004

    English

    Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters - Declaration from the Republic of Azerbaijan

    Declaration made by Azerbaijan with respect to the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.

  • 5-May-2004

    English, , 229kb

    Guidance Series: Electronic Payment Systems - Accountability Guidance

    The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</

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  • 5-May-2004

    English, , 123kb

    Guidance Series: Transaction Information Guidance

    The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.

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  • 5-May-2004

    English, , 130kb

    Guidance Series: Record Keeping Guidance

    The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int

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  • 23-March-2004

    German

    OECD kündigt weitere Fortschritte bei der Beseitigung wettbewerbsschädlicher Steuerpraktiken an

    Die OECD Länder haben bei ihren Bemühungen, wettbewerbsschädliche Steuerpraktiken in ihren Volkswirtschaften zu beseitigen, erhebliche Fortschritte erzielt.

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  • 22-mars-2004

    Français, , 778kb

    Indications pour l'aplication du rapport 1998 aux regimes fiscaux preferentiels: note d'application consolidée

    Indications pour l'aplication du rapport 1998 aux regimes fiscaux preferentiels: note d'application consolidée

    Documents connexes
  • 22-mars-2004

    Français, , 226kb

    Rapport d'étape 2004: Project de l'OCDE sur les pratiques fiscales dommageables

    Rapport d'étape 2004: Project de l'OCDE sur les pratiques fiscales dommageables.

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