English, PDF, 279kb
The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce
English, , 384kb
Letter from the government of the Netherlands Antilles, in which they commit to eliminating harmful tax practices by the end of 2005.
In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
Français, , 295kb
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 by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.
Français, , 418kb
A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.
Cette Recommandation a été adoptée par le Conseil de l'OCDE le 11 avril 1996.
Français, , 187kb
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...
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.
The OECD will hold a public consultation event on the Multilateral Instrument on 7 July 2016 at the OECD Conference Centre in Paris, France.