Tagung des Rats der OECD auf Ministerebene, 15.-16. Mai 2002 - Kommuniqué

The OECD Council at Ministerial level met on 15-16 May 2002, under the chairmanship of Prime Minister Guy Verhofstadt of Belgium, assisted by the vice-chairs from Spain, Mr. Rodrigo de Rato y Figaredo, Vice-President of the Government and Ministe...

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• Conseil de l'OCDE au niveau des ministres, 15-16 mai 2002
• OECD Council at Ministerial Level, 15-16 May 2002

OECD Council at Ministerial Level, 15-16 May 2002

The OECD Council at Ministerial level met on 15-16 May 2002, under the chairmanship of Prime Minister Guy Verhofstadt of Belgium, assisted by the vice-chairs from Spain, Mr. Rodrigo de Rato y Figaredo, Vice-President of the Government and Ministe...

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Transfer Pricing: Keeping it at Arm's Length

Article for the OECD's Observer, written by John Neighbour from the Centre for Tax Policy and Administration

Samoa sagt zu, mit der OECD bei der Beseitigung von wettbewerbsschädlichen Steuerpraktiken zusammenzuarbeiten

The OECD is pleased to announce that Samoa has made a commitment to improve the transparency of its tax and regulatory systems and establish effective exchange of information for tax matters with OECD countries by 31 December 2005.

Agreement on Exchange of Information on Tax Matters

The Agreement was developed by the OECD Global Forum Working Group on Effective Exchange of Information and the purpose of this Agreement is to promote international co-operation in tax matters through exchange of information.

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Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study B

Attributing Financial Assets: Importance of the Sales/Trading Function. Example Where Loan Booking Jurisdiction is not in Line with Functional Analysis

Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study A

Relating to the general situation ( Part 1): A permanent establishment is engaged in Research and Development activities leading to the development of intangible property rights. How should dealings be recognised and characterized?

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• Consultation publique sur le rapport de référence de l'OCDE concernant l'attribution de bénéfices aux établissements stables (Parties I et II): Etudes de cas A

Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study C

Functional analysis, recognition of dealings, characterisation of dealings, attribution of capital to a Banking Permanent Establishment, split functions.

Niue sagt zu, mit der OECD bei der Beseitigung von wettbewerbsschädlichen Steuerpraktiken zusammenzuarbeiten

The OECD is pleased to announce that Niue has made a commitment to improve the transparency of its tax and regulatory systems and establish effective exchange of information for tax matters with OECD countries by 31 December 2005.

Cookinseln sagen zu, mit der OECD bei der Beseitigung von wettbewerbsschädlichen Steuerpraktiken zusammenzuarbeiten

The OECD is pleased to announce that the Cook Islands has made a commitment to improve the transparency of its tax and regulatory systems and establish effective exchange of information for tax matters with OECD countries by 31 December 2005. ...