Publications & Documents


  • 19-October-2010

    English, , 247kb

    Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes

    Speech by Jeffrey Owens delivered at the Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes that was held on 29-30 September 2010 in Singapore. Jeffrey Owens talks about the impact of the crisis and governments’ attitudes towards tax compliance, cooperation between tax and other law enforcement agencies, the role of taxation in development and a renewed emphasis on confidentiality and taxpayers’

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  • 14-October-2010

    English, PDF, 209kb

    2010 Council Recommendation to facilitate co-operation between tax and other law enforcement authorities to combat serious crimes

    The OECD Council adopted on 14 October 2010 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 2009 Recommendation.

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  • 12-October-2010

    English, , 508kb

    Taxation, Innovation and the Environment (Chinese version)

    Taxation, Innovation and the Environment (Chinese version)

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  • 30-September-2010

    English

  • 30-septembre-2010

    Français

    Partenariats public-privé et investissement en infrastructures

    Comment le secteur public peut-il tirer parti des avantages éventuels des partenariats public-privé (PPP), s’agissant de la mise à disposition d’infrastructures ?

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  • 20-September-2010

    English

    Domestic resources mobilisation: Achieving development and the MDGs in a sustainable way

    Equitable and efficient tax systems and administrations have an important role to play in securing domestic funding for development, according to Angel Gurría. He added that African policy makers need to reform tax systems and generate revenues, to complement external sources of financing, such as official development assistance, remittances and foreign direct investment.

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  • 16-September-2010

    English, , 2,325kb

    Offshore Voluntary Disclosure

    Offshore Voluntary Disclosure: Comparative Analysis, Guidance and Policy Advice, September 2010

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  • 16-September-2010

    English, Excel, 868kb

    Joint Audit Report

    This report examines how, in the light of the increase in cross-border activities and investments of business entities and individuals, international co-ordination and collaboration could be advanced through the use of joint audits.

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  • 16-September-2010

    English

    Sixth OECD Forum on Tax Administration: Istanbul Communiqué

    Turkey hosted the sixth meeting of the OECD’s Forum on Tax Administration in Istanbul, on 15-16 September 2010, bringing together more than 130 delegates from 43 countries. Tax Commissioners from OECD and non-OECD countries met to discuss a range of issues associated with administering tax systems in the current economic climate. The meeting, chaired by Douglas H. Shulman, Commissioner IRS USA and FTA Chair, focused in particular on

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  • 16-September-2010

    English, PDF, 510kb

    Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks

    This report provides a framework for a voluntary code of conduct for revenue bodies and banks. This is based upon the concepts developed, and proposals set out in the report Building Transparent Tax Compliance by Banks (2009) and the earlier report Study into the Role of Tax Intermediaries (2008).

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