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Publications & Documents
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.
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.
Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.
Overview of the OECD's work in the area of Money Laundering and Tax Crimes.
English, , 312kb
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...
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...
English, , 212kb
OECD Economic Outlook No. 72, Chapter 4. This study explores the contribution to fiscal sustainability of fiscal rules.
English, , 812kb
Country Practices: An Executive Summary of the country surveys which were undertaken by the CFA's Working Party No. 8 on Tax Avoidance and Evasion to assess the tax authorities' access to information obtained from anti-money laundering activity.
This working paper analyses the Hungarian public expenditure system and develops policy-oriented recommendations for its improvement.
English, , 854kb
OECD Economic Outlook No. 71, Chapter 8. This chapter addresses a number of issues related to exchange market volatility and the potential effects of a "Tobin Tax".