Reports


  • 29-January-2007

    English, , 276kb

    Guidelines on Advance Pricing Arrangements

    The term 'Advanced Pricing Arrangements' (APA) refers to a procedural arrangement between taxpayer and tax administration intended to resolve potential transfer pricing disputes in advance. These guidelines intend to improve the consistency of application of APAs by providing guidance to tax administrations on how to conduct mutual agreement procedures involving APAs. These Guidelines are also included in the Annex of the Transfer

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  • 24-October-2006

    English, , 717kb

    Information Note - Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

    The purpose of this note is to report the findings, observations and international comparisons derived from a survey of auditor workforce management approaches adopted in selected OECD countries. The survey, conducted over the last year and involving some 10 member countries, explored a range of matters, including: 1) identifying the required capabilities of auditors and audit managers; 2) methods for assessing auditor capability; 3)

  • 24-October-2006

    English, , 794kb

    Information Note - Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

    The purpose of this note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities. The note summarises the results of a short survey conducted in selected countries on their use of indirect income measurement methods, with

  • 24-October-2006

    English, , 666kb

    Information Note - Strengthening Tax Audit Capabilities: General Principles and Approaches

    This information note focuses on audit programmes and the conduct of individual audits. It identifies common key features of audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics. The note does not purport to be an authoritative and comprehensive guide on how audit activities should be conducted. Rather, it draws together information provided by member countries

  • 25-septembre-2006

    Français, , 142kb

    Pratiques fiscales dommageables : rapport d'étape 2006

    Mise à jour 2006 sur le progrès dans les pays membres.

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  • 20-July-2006

    English

    Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey

    Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken structural changes in their tax system which have altered the way these systems function and their economic and social impacts. In some countries – as, for instance, many of the Eastern European economies in transition - the

  • 27-mai-2006

    Français, , 179kb

    Les pressions budgétaires à prévoir pour les dépenses relatives aux soins de santé et aux soins de longue durée

    Chapitre III des Perspectives économiques No. 79. Ce chapitre spécial aborde les questions suivantes: Le vieillissement va-t-il accélérer les dépenses des soins de santé et des soins de longue durée dans les 50 prochaines années? Quels sont les autres facteurs qui peuvent influencer les dépenses et comment vont-ils évoluer? Quel rôle peuvent jouer les politiques économiques pour contenir les pressions futures sur les dépenses?

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      Perspectives économiques de l'OCDE - chapitres spéciaux
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  • 22-mai-2006

    Français, , 365kb

    Le recours aux déclarations de renseignements émanant de tiers pour aider les contribuables à s’acquitter de leurs obligations déclaratives – expériences des pays utilisant des déclarations fiscales préremplies à l’usage des particuliers

    La présente note d’information décrit succinctement l’utilisation des déclarations préremplies qui caractérise désormais, et surtout depuis une dizaine d’années, les régimes d’imposition du revenu des particuliers applicables dans certains pays, dont ceux de la région nordique.

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  • 22-mai-2006

    Français, , 381kb

    Stratégies d’amélioration du taux d’utilisation des services électroniques

    La présente note d’information décrit succinctement l’utilisation des déclarations préremplies qui caractérise désormais, et surtout depuis une dizaine d’années, les régimes d’imposition du revenu des particuliers applicables dans certains pays, dont ceux de la région nordique.

    Also Available
  • 10-April-2006

    English

    A European Definition of Shared Taxes

    These documents provide a definition of shared taxes, established by the Council of Europe, agreed upon by the council of Ministers on January 19, 2006.

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