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Publications & Documents
German, , 7kb
The OECD is pleased to announce that Guernsey and Jersey have made commitments to improve the transparency of their tax and regulatory systems and establish effective exchange of information for tax matters with OECD countries by 31 December 20...
English, , 107kb
Chapter 4 of OECD Economic Outlook No. 70. Trends in saving and investment rates have emerged as an issue.
Description of the activities of the Fiscal Decentralisation Initiative
English, , 295kb
This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries a...
English, , 61kb
A paper prepared by the Forum on Strategic Management on the principles of good tax administration.
English, , 181kb
A presentation by Martin Werding, CESIFO at the Meeting of representatives of National Economic Research Organisations, OECD Headquarters in Paris, 6 July 2001.
English, , 115kb
A paper prepared by the Forum on Strategic Management aimed at encouraging discussion and further research into revenue risk management.
A recommendation which was adopted by the Council of the OECD at its 894th session on 13 March 1997 which:
RECOMMENDS to Members:
- to use the revised OECD Standard Magnetic Format, when making automatic exchanges of information concerning inc...
English, PDF, 3,300kb
Report from the Committee on Fiscal Affairs on the taxation of electronic commerce
English, , 145kb
A paper prepared by the Forum on Strategic Management aimed at raising issues in defining compliance and to provide a synopsis of the work done to date on measuring taxpayer compliance.