Publications & Documents


  • 21-September-2009

    English

    WCO and OECD develop online transfer pricing training

    The World Customs Organization and the OECD have developed an e-learning module in the field of transfer pricing, as a result of their ongoing co-operation to share knowledge.

    Related Documents
  • 17-September-2009

    English, PDF, 894kb

    Developments in VAT Compliance Management in Selected Countries

    This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sharing knowledge of recent developments in selected countries.

    Related Documents
  • 17-September-2009

    English, , 1,307kb

    Information Note - Withholding & Information Reporting Regimes for Small/Medium-sized Business & Self-employed Taxpayers

    This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting

    Related Documents
  • 15-September-2009

    English

    Addressing Tax Risks Involving Bank Losses

    This comprehensive report sets the market context for banks’ pre-tax losses and provides an overview of the tax treatment of such losses in 17 OECD countries. It describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies and outlines the incentives that give rise to those risks (including incentives related to the regulatory capital treatment of accumulated tax losses accounted

    Related Documents
  • 15-September-2009

    English

    Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

    The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group.

    Related Documents
  • 10-September-2009

    English, , 120kb

    Lucerne VAT Conference - Communiqué

    The High Level VAT Conference was held in Lucerne on 9-10 September 2009, bringing together senior tax policy officials from 25 OECD countries, the European Commission and 5 non-member economies. The Communiqué is now available.

    Related Documents
  • 9-September-2009

    English

    OECD releases a proposed revision of Chapters I-III of the Transfer Pricing Guidelines

    On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

    Related Documents
  • 9-September-2009

    English

    Engaging with high net worth individuals on tax compliance

    This publication examines the High Net Worth Individual taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges.

    Related Documents
  • 9-September-2009

    English, , 826kb

    Revision of Chapters I-III of the Transfer Pricing Guidelines

    On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

    Related Documents
  • 9-September-2009

    English

    Engaging with High Net Worth Individuals on Tax Compliance

    High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system.  This publication examines in detail this taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges. It also addresses aspects of voluntary disclosure initiatives for past non-compliance that may be particularly pertinent in the current environment.

    The publication outlines a number of innovative approaches to enable governments to better manage the risks involved with marketed tax schemes and tailor-made arrangements.  To improve compliance, tax administrations could consider changing the structure of their operations to focus resources effectively, for example, through the creation of a dedicated HNWI unit. Other recommendations include creating the appropriate legal framework, exploring forms of co-operative compliance and engaging more in international co-operation, at both the strategic and operational level.

  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | 86 | 87 | 88 | 89 | 90 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | 98 | 99 | 100 | 101 | 102 | 103 | 104 | 105 | 106 | 107 | 108 | 109 | 110 | 111 | 112 | 113 | 114 | 115 | 116 | 117 | 118 | 119 | 120 | 121 | 122 | 123 | 124 | 125 | 126 | 127 | 128 | 129 | 130 | 131 | 132 | 133 | 134 | 135 | 136 | 137 | 138 | 139 | 140 | 141 | 142 | 143 | 144 | 145 | 146 | 147 | 148 | 149 | 150 | 151 | 152 | 153 | 154 | 155 | 156 | 157 | 158 | 159 | 160 | 161 | 162 | 163 | 164 | 165 | 166 | 167 | 168 | 169 | 170 | 171 | 172 | 173 | 174 | 175 > >>