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Publications & Documents
The aim of the online manual is to make available, to both tax administrators and taxpayers in the OECD's Member countreis and non-OECD member countries, basic information and best practices regarding the Mutual Agreemetn Procedures (MAP) process. The goal is to make this information as accessible as possible and to allow users to understand the MAP process in a general but practical context.
In the summer of 2004 the Working Group produced a Draft Progress Report that describes three different kinds of proposals for improving dispute resolution: current proposals, proposals for future work, and proposals for future study.
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In July 2004, the OECD Committee on Fiscal Affairs released a progress report on its work on improving the resolution of cross-border tax disputes. The report, entitled “Improving the Process for Resolving International Tax Disputes ” included various proposals aimed at improving the way that tax treaty disputes are resolved through the mutual agreement procedure (“MAP”). A number of these proposals referred to future work to be
Public Consultation Meeting on Recent OECD Initiatives to Improve International Tax Dispute Settlement Procedures, 13 March 2006, in Tokyo.
The OECD’s Centre for Tax Policy and Administration (CTPA) is organising a consultation with business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments. That meeting will take place on Friday, 31 March 2006, in Paris at the OECD office
OECD Workshop on Effective Corporate Taxation, held at the OECD in Paris on 4 July 2006.
Corporate taxation has been on the agenda of the recent tax policy debate in many OECD countries. In particular, there has been a policy interest in analysing the impact of corporate taxation on the location and level of investment in the context of globalisation of production. Assessing this impact requires computing appropriate measures of
Harmful Tax Competition: Progress in Identifying and Eliminating Harmful Tax Practices. Report to Ministers and Recommendations by the Committee on Fiscal Affairs.
This working paper describes the structure of the health care system in Hungary, highlights outstanding weaknesses and considers ways to make financing more stable and sustainable.
This working paper describes the main characteristics and the developments of the French tax system and examines some of its economic distortions and complexities.
Further to the posting on 27 January 2005 the CFA has now released for public comment a discussion draft of the 4th and final part of its Report on the Attribution of Profits to a Permanent Establishment . Part I of the Report deals with general considerations, Part II deals with traditional banking, Part III deals with global trading and Part IV deals with insurance.