Publications & Documents


23-May-2005

English

Guidance Note - Guidance for Developers of Business and Accounting Software Concerning Tax Audit Requirements

The OECD’s Committee on Fiscal Affairs (CFA) approved two notes arising from work to develop a set of guidance on business accounting system data requirements for tax audit purposes, and associated practical implementation issues for software developers.

19-April-2005

English, , 461kb

Guidance Note - Achieving Success with Electronic Services

The growth of e-services is presenting many opportunities and challenges to revenue authorities. The initial response by many revenue authorities has centred on the provision of e-filing solutions for the various tax types administered. However, increasingly, both customers and Governments expect more comprehensive e-services that match the best of the commercial sector. Providing e-services that are joined-up, customer-centric and

4-April-2005

English, , 18kb

Tax Reform: An International Perspective

Speech by Mr. Jeffrey Owens, Head of the OECD's Centre for Tax Policy and Administration to the President's Advisory Panel on Federal Tax Reform. This conference was held in San Francisco on 31 March 2005.

Related Documents

4-March-2005

English

2nd Annual Centre for Tax Policy and Administration Roundtable: Business Restructuring

A summary note of the 2nd Annual CTPA Roundtable which took place on January 26-27, 2005 and which focused on the tax implications of cross-border business restructuring.

4-March-2005

English

OECD engages dialogue on business restructuring: 2nd CTPA Roundtable focused on business restructuring

Outline of the 2nd Annual CTPA Roundtable focused on business restructing, which took place on in Paris on 26-27 January 2005.

Related Documents

30-January-2005

English, PDF, 239kb

The Application of Consumption Taxes to the International Trade in Services and Intangibles Progress Report and Draft Principles

The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.

18-January-2005

English

US Business engages OECD on international tax issues

An information note concerning the International Tax Conference, organised in Washington on 13-14 January 2005 to discuss international tax issues and related OECD initiatives.

17-December-2004

English, , 125kb

Saving behaviour and the effectiveness of fiscal policy, OECD Economic Outlook No. 76, ch. V

OECD Economic Outlook No. 76, chapter V. Fiscal policy has been used as an antidote to weak activity during the most recent downturn and fiscal consolidation has been delayed in some countries because of its perceived costs in terms of lower activity. However, the impact of fiscal policy on aggregate demand depends on the responses of private saving to changes in fiscal stance. In certain circumstances budget deficit shifts can be

3-December-2004

English, , 123kb

Fair Tax Competition - A Pillar of Positive Economic Reform

A presentation by Jeffrey Owens, Director of the OECD Centre for Tax Policy and Administration during the INEKO International Conference on Economic Reforms for Europe, which was held in Bratislava on 18 March 2004.

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