Publications & Documents


23-July-2007

English

Discussion Drafts on Tax Intermediaries Study: draft working papers

The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference ), has made three additional draft working papers available.

16-July-2007

English

Family Policy in Hungary: How to Improve the Reconciliation Between Work and Family?

This working paper looks at how to shift the policy focus towards reconciling work and family life. Reasons for under-provision in childcare by local governments are discussed and recommendations for further central-government intervention to improve supply are made.

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16-July-2007

English

Encouraging Sub-national Government Efficiency in Hungary (Economics Department Working Paper 565)

This working paper looks at the challenges facing Hungary's counties and municipalities in modernising local infrastructures as well as dealing with cutbacks to administrative overheads and tough decisions in public services.

18-June-2007

English, , 506kb

Meeting the Challenges posed by Business Restructurings: The OECD Response

Presentation by Jeffrey Owens, Director, Centre for Tax Policy and Administration for the OECD/BIAC Conference held in Stockholm on 28/29 May 2007.

Related Documents

1-June-2007

English

WCO-OECD conference, 22-23 May 2007

22-23 May 2007, the World Customs Organization (WCO) and OECD held a 2nd Joint Confertence on “Transfer Pricing and Customs Valuation of Related Party Transactions”.

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.

13-February-2007

English

Business advisory group to the Joint Working Group on business restructurings

A Business Advisory Group was created to provide input from the business community at the early stages of the work on Business Restructurings.

13-February-2007

English

Approval of a mandate for the Joint Working Party No. 1 - Working Party No. 6 Working Group on Business Restructuring, 20 October 2006

The Committee on Fiscal Affairs created a Joint Working Group of Delegates from Working Party No. 1 on the Model Tax Convention and Working Party No. 6 on the Taxation of Multinational Enterprises.

7-February-2007

English

Manual on Effective Mutual Agreement Procedures (MEMAP)

The online Manual on Effective Mutual Agreement Procedures (MEMAP) makes available, to both tax administrators and taxpayers, basic information and best practices regarding the Mutual Agreement Procedure (MAP).

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

Related Documents
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