Tax Administration Guidance Series

Tax Administration Guidance Series

General Administrative Principles - Taxpayers' Rights and Obligations

Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.

Consumption Tax Guidance Series

Consumption Tax Guidance Series

OECD Global Forum on Taxation, Ottawa, 14-15 October. Closing Statement by the Co-Chairs

On 14-15 October, the Canada Customs and Revenue Agency hosted a meeting of the OECD Global Forum on Taxation, which brought together representatives of 40 OECD and non-OECD governments committed to the principles of transparency and effective exchange of information for tax purposes

OECD Global Forum on Taxation, Ottawa, 14-15 October 2003

On 14-15 October, the OECD Global Forum on Taxation brought together representatives of 40 OECD and non-OECD governments that are committed to the principles of transparency and effective exchange of information for tax purposes.

Consolidating Germany's Finances: Issues in Public Sector Spending Reform (Economics Department Working Paper 366)

This working paper suggests that while the German federal fiscal system has been successful in promoting a high standard of living even in regions whose economic capacity is low, tensions have emerged.

Related Documents

• Economics Department Working Papers - List
• Economic Survey - Germany 2002

Consumption Tax Guidance Series

Introduction to the OECD's Consumption Tax Guidance Series.

Related Documents

• Articles on VAT
• OECD Consumption Tax Trends Publications

Guidelines on Place of Consumption

The Guidelines below are intended to achieve the practical application of the Taxation Framework Conditions in order to prevent double taxation or unintentional non taxation, particularly in the context of international cross border electronic commerce.

Controlling Public Spending in Iceland (Economics Department Working Paper 360)

This working paper analyses the main features of Iceland's public expenditure and addresses some key policy issues.

Related Documents

• Economics Department Working Papers - List
• Economic Survey - Iceland 2003

Transfer Pricing: The OECD launches an invitation to comment on comparability issues; public comments received

As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, the Working Party No. 6 of the OECD Committee on Fiscal Affairs has selected two areas to be considered in priority.