Reports


  • 23-janvier-2008

    Français

    Commentaires publics concernant l'application des conventions fiscales aux fonds d'investissement immobilier

    Commentaires publics concernant l'application des conventions fiscales aux fonds d'investissement immobilier

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  • 6-décembre-2007

    Français, , 694kb

    Perspectives Economiques de l'OCDE No. 82: Chapitre Spécial : Épargne et investissement des entreprises : Évolutions récentes et perspectives

    Ce chapitre examine les différentes dimensions de la capacité de financement des entreprises en vue d’appréhender certains des principaux phénomènes à l’origine de la hausse récemment observée.

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  • 30-octobre-2007

    Français

    Appel à commentaires sur un projet de rapport sur les problèmes conventionnels relatifs aux fonds d'investissement immobilier (Real Estate Investment Trusts - REITS)

    Appel à commentaires sur un projet de rapport sur les problèmes conventionnels relatifs aux fonds d'investissment immobilier (Real Estate Investment Trusts - REITS)

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  • 26-octobre-2007

    Français

    Commentaires reçus concernant l'article 15 paragraph 2 du Modèle de Convention Fiscale

    Commentaires reçus concernant l'article 15 paragraph 2 du Modèle de Convention Fiscale

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  • 8-octobre-2007

    Français

    Non-discrimination : Commentaires sur l'ébauche de discussion de l'OCDE

    Non-discrimination : Commentaires sur l'ébauche de discussion de l'OCDE

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  • 4-May-2007

    English, , 652kb

    Improving Taxpayer Service Delivery: Channel Strategy Development

    The purpose of this guidance note is to promote thinking among revenue bodies on the development of a channel strategy, a set of actions intended to achieve optimal usage of the various means (i.e. channels) for delivering services to taxpayers. The note provides ideas on developing such a strategy, based largely on the experiences of selected revenue bodies.

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  • 14-mars-2007

    Français

    Projet révisé de modification des Commentaires sur le paragraphe 2 de l’article 15 du Modèle de Convention fiscale de l'OCDE

    Appel à commentaires sur un projet révisé de modification des Commentaires sur le paragraphe 2 de l’article 15 du Modèle de Convention fiscale de l’OCDE .

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  • 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

  • 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)

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  • 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

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