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English, , 173kb
Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.
On 14-15 October, the Canada Customs and Revenue Agency hosted a meeting of the OECD Global Forum on Taxation, which brought together representatives of 40 OECD and non-OECD governments committed to the principles of transparency and effective exchange of information for tax purposes
On 14-15 October, the OECD Global Forum on Taxation brought together representatives of 40 OECD and non-OECD governments that are committed to the principles of transparency and effective exchange of information for tax purposes.
This working paper suggests that while the German federal fiscal system has been successful in promoting a high standard of living even in regions whose economic capacity is low, tensions have emerged.
Introduction to the OECD's Consumption Tax Guidance Series.
English, , 23kb
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.
This working paper analyses the main features of Iceland's public expenditure and addresses some key policy issues.
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.