Publications & Documents


  • 17-February-2006

    English

    Manual on Effective Mutual Agreement Procedures - Index

    The aim of the online manual is to make available, to both tax administrators and taxpayers in the OECD's Member countreis and non-OECD member countries, basic information and best practices regarding the Mutual Agreemetn Procedures (MAP) process. The goal is to make this information as accessible as possible and to allow users to understand the MAP process in a general but practical context.

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  • 3-February-2006

    English

    2004 Discussion Draft: Proposals for Improving Mechanisms for the Resolution of Tax Treaty Disputes

    In the summer of 2004 the Working Group produced a Draft Progress Report that describes three different kinds of proposals for improving dispute resolution: current proposals, proposals for future work, and proposals for future study.

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  • 1-February-2006

    English

    Recent OECD Initiatives to Resolve International Tax Disputes

    Public Consultation Meeting on Recent OECD Initiatives to Improve International Tax Dispute Settlement Procedures, 13 March 2006, in Tokyo.

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  • 24-January-2006

    English

    Consultation with Business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments

    The OECD’s Centre for Tax Policy and Administration (CTPA) is organising a consultation with business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments. That meeting will take place on Friday, 31 March 2006, in Paris at the OECD office

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  • 16-November-2005

    English

    2000 Progress Report: Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices

    Harmful Tax Competition: Progress in Identifying and Eliminating Harmful Tax Practices. Report to Ministers and Recommendations by the Committee on Fiscal Affairs.

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  • 27-June-2005

    English

    Attribution of Profits to a Permanent Establishment – Release of Discussion Draft of Part IV (Insurance).

    Further to the posting on 27 January 2005 the CFA has now released for public comment a discussion draft of the 4th and final part of its Report on the Attribution of Profits to a Permanent Establishment . Part I of the Report deals with general considerations, Part II deals with traditional banking, Part III deals with global trading and Part IV deals with insurance.

  • 23-June-2005

    English

    OECD Tax Policy Studies No. 10: E-Commerce: Transfer Pricing and Business Profits Taxation

    New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is conducted. The increased speed and mobility of business activities and cross-border transactions has particular implications for applying transfer pricing methods and for taxing business profits. E-commerce: Transfer Pricing and Business Profits presents

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  • 23-May-2005

    English, , 281kb

    Guidance Note: Guidance for the Standard Audit File - Tax (SAF-T)

    This guidance note focuses on the creation of a computer file that allows the easy export of a predefined set of accounting records in a commonly-readable format.

  • 23-May-2005

    English, PDF, 421kb

    Guidance on Tax Compliance for Business and Accounting Software

    This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.

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  • 23-May-2005

    English

    Guidance Note - Guidance for Developers of Business and Accounting Software Concerning Tax Audit Requirements

    The OECD’s Committee on Fiscal Affairs (CFA) approved two notes arising from work to develop a set of guidance on business accounting system data requirements for tax audit purposes, and associated practical implementation issues for software developers.

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