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Publications & Documents
English, , 229kb
The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</
English, , 123kb
The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.
English, , 130kb
The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int
Die OECD Länder haben bei ihren Bemühungen, wettbewerbsschädliche Steuerpraktiken in ihren Volkswirtschaften zu beseitigen, erhebliche Fortschritte erzielt.
English, , 698kb
Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)
English, , 215kb
The 2004 Progress Report: The OECD's Project on Harmful Tax Practices
Work of Participating Partners
This page provides an overview of developments which have taken place since June 2000 in OECD's work on tax havens.
English, Excel, 51kb
A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.
English, , 541kb
Tax Administration Guidance Series