Publications & Documents


  • 29-January-2007

    English, , 276kb

    Guidelines on Advance Pricing Arrangements

    The term 'Advanced Pricing Arrangements' (APA) refers to a procedural arrangement between taxpayer and tax administration intended to resolve potential transfer pricing disputes in advance. These guidelines intend to improve the consistency of application of APAs by providing guidance to tax administrations on how to conduct mutual agreement procedures involving APAs. These Guidelines are also included in the Annex of the Transfer

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  • 23-January-2007

    Spanish, , 243kb

    Acuerdo sobre intercambio de información en materia tributaria

    Acuerdo sobre intercambio de información en materia tributaria

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  • 14-December-2006

    English

    Comparability: Business comments on the OECD discussion draft

    On 10 May 2006, the OECD released a series of draft issues notes on comparability that was developed by the Committee on Fiscal Affairs' Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an open questionnaire release in 2003.

  • 29-November-2006

    English

    WCO/OECD - 2nd Joint Conference, 22-23 May 2007, WCO headquarters, Brussels

    The 2nd joint conference provided a discussion forum to explore ideas for bridging the gap between direct and indirect taxation on the valuation of transactions between related parties, as well as possible areas for strengthening coordination between customs and tax specialists.

  • 24-October-2006

    English, , 794kb

    Information Note - Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

    The purpose of this note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities. The note summarises the results of a short survey conducted in selected countries on their use of indirect income measurement methods, with

  • 24-October-2006

    English, , 717kb

    Information Note - Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

    The purpose of this note is to report the findings, observations and international comparisons derived from a survey of auditor workforce management approaches adopted in selected OECD countries. The survey, conducted over the last year and involving some 10 member countries, explored a range of matters, including: 1) identifying the required capabilities of auditors and audit managers; 2) methods for assessing auditor capability; 3)

  • 24-October-2006

    English, , 666kb

    Information Note - Strengthening Tax Audit Capabilities: General Principles and Approaches

    This information note focuses on audit programmes and the conduct of individual audits. It identifies common key features of audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics. The note does not purport to be an authoritative and comprehensive guide on how audit activities should be conducted. Rather, it draws together information provided by member countries

  • 25-September-2006

    English, , 139kb

    Harmful Tax Practices: 2006 Update on Progress in Member Countries

    The OECD's project on Harmful Tax Practices: 2006 Update on Progress in Member Countries

  • 25-September-2006

    English

    Committee on Fiscal Affairs releases outcome of review of preferential tax regimes in OECD countries

    The OECD has released a report on the progress in eliminating harmful tax practices in OECD countries.

  • 12-September-2006

    English

    Removing Obstacles to Employment for Women in Ireland (Economics Department Working Paper 511)

    This working paper offers recommendations to continue to create a more favourable environment for women who want to enter the labour market.

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