Publications & Documents


1-August-2003

English

Consumption Tax Guidance Series

Introduction to the OECD's Consumption Tax Guidance Series.

Related Documents

1-August-2003

English, , 23kb

Guidelines on Place of Consumption

The Guidelines below are intended to achieve the practical application of the Taxation Framework Conditions in order to prevent double taxation or unintentional non taxation, particularly in the context of international cross border electronic commerce.

19-June-2003

English

Controlling Public Spending in Iceland (Economics Department Working Paper 360)

This working paper analyses the main features of Iceland's public expenditure and addresses some key policy issues.

Related Documents

29-April-2003

English

Transfer Pricing: The OECD launches an invitation to comment on comparability issues; public comments received

As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, the Working Party No. 6 of the OECD Committee on Fiscal Affairs has selected two areas to be considered in priority.

29-April-2003

English

OECD Launches Project on Improving the Resolution of Cross-Border Tax Disputes

The OECD has launched a major project to improve the effectiveness of the Mutual Agreement Procedure (MAP) of Article 25 of the OECD Model Tax Convention.

27-March-2003

English

Recommendation of the Council on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes

Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.

10-March-2003

English

About Tax and Crime

Overview of the OECD's work in the area of Money Laundering and Tax Crimes.

4-March-2003

English, , 312kb

Discussion Draft on the Attribution of Profits to Permanent Establishments: Part III (Global Trading of Financial Instruments

Part III is dedicated to the global trading of financial instruments. The starting point for this analysis is naturally the 1998 OECD document "The taxation of Global Trading of Financial Instruments", which has been updated to take into consider...

4-March-2003

English

Attribution of Profits to a Permanent Establishment (PE): the OECD releases two further Discussion Drafts for public comment on 4 March 2003

The 2003 Discussion Drafts address one of the most complex areas in international taxation, i.e. how to determine the taxing rights of a country where an enterprise that is resident of another country undertakes business through a permanent estab...

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12-December-2002

English, , 212kb

Fiscal sustainability: the contribution of fiscal rules - EO72 ch. 4

OECD Economic Outlook No. 72, Chapter 4. This study explores the contribution to fiscal sustainability of fiscal rules.

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