Publications & Documents


23-January-2007

Spanish, , 243kb

Acuerdo sobre intercambio de información en materia tributaria

Acuerdo sobre intercambio de información en materia tributaria

Also Available

14-December-2006

English

Comparability: Business comments on the OECD discussion draft

On 10 May 2006, the OECD released a series of draft issues notes on comparability that was developed by the Committee on Fiscal Affairs' Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an open questionnaire release in 2003.

29-November-2006

English

WCO/OECD - 2nd Joint Conference, 22-23 May 2007, WCO headquarters, Brussels

The 2nd joint conference provided a discussion forum to explore ideas for bridging the gap between direct and indirect taxation on the valuation of transactions between related parties, as well as possible areas for strengthening coordination between customs and tax specialists.

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, , 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, , 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-September-2006

English, , 139kb

Harmful Tax Practices: 2006 Update on Progress in Member Countries

The OECD's project on Harmful Tax Practices: 2006 Update on Progress in Member Countries

25-September-2006

English

Committee on Fiscal Affairs releases outcome of review of preferential tax regimes in OECD countries

The OECD has released a report on the progress in eliminating harmful tax practices in OECD countries.

11-September-2006

English, , 239kb

Working Paper 3: Intergovernmental transfers and decentralised public spending

A study of grant design that integrates both theoretical and empirical insights from the fiscal federalism literature, and information obtained directly from practitioners concerning their experiences with the implementation of different types of grants.

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Countries list

  • Afghanistan
  • Albania
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  • Angola
  • Anguilla
  • Antigua and Barbuda
  • Argentina
  • Armenia
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  • Austria
  • Azerbaijan
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  • Belarus
  • Belgium
  • Belize
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  • Brazil
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  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Cayman Islands
  • Central African Republic
  • Chad
  • Chile
  • China (People’s Republic of)
  • Chinese Taipei
  • Colombia
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  • Congo
  • Cook Islands
  • Costa Rica
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Côte d'Ivoire
  • Democratic People's Republic of Korea
  • Democratic Republic of the Congo
  • Denmark
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  • Dominica
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
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  • European Union
  • Faeroe Islands
  • Fiji
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  • Former Yugoslav Republic of Macedonia (FYROM)
  • France
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  • Gabon
  • Gambia
  • Georgia
  • Germany
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  • Gibraltar
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  • Hong Kong, China
  • Hungary
  • Iceland
  • India
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  • Iraq
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  • Isle of Man
  • Israel
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  • Kazakhstan
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  • Kiribati
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  • Kuwait
  • Kyrgyzstan
  • Lao People's Democratic Republic
  • Latvia
  • Lebanon
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  • Liberia
  • Libya
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Macao (China)
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Mauritania
  • Mauritius
  • Mayotte
  • Mexico
  • Micronesia (Federated States of)
  • Moldova
  • Monaco
  • Mongolia
  • Montenegro
  • Montserrat
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nauru
  • Nepal
  • Netherlands
  • Netherlands Antilles
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Niue
  • Norway
  • Oman
  • Pakistan
  • Palau
  • Palestinian Administered Areas
  • Panama
  • Papua New Guinea
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Qatar
  • Romania
  • Russian Federation
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  • Saint Helena
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  • Saint Lucia
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  • Samoa
  • San Marino
  • Sao Tome and Principe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Serbia and Montenegro (pre-June 2006)
  • Seychelles
  • Sierra Leone
  • Singapore
  • Slovak Republic
  • Slovenia
  • Solomon Islands
  • Somalia
  • South Africa
  • South Sudan
  • Spain
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  • Sudan
  • Suriname
  • Swaziland
  • Sweden
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  • Syrian Arab Republic
  • Tajikistan
  • Tanzania
  • Thailand
  • Timor-Leste
  • Togo
  • Tokelau
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
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  • Turks and Caicos Islands
  • Tuvalu
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States
  • United States Virgin Islands
  • Uruguay
  • Uzbekistan
  • Vanuatu
  • Venezuela
  • Vietnam
  • Virgin Islands (UK)
  • Wallis and Futuna Islands
  • Western Sahara
  • Yemen
  • Zambia
  • Zimbabwe