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The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int
Die OECD Länder haben bei ihren Bemühungen, wettbewerbsschädliche Steuerpraktiken in ihren Volkswirtschaften zu beseitigen, erhebliche Fortschritte erzielt.
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Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)
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OECD's Project on Harmful Tax Practices: 2004 Progress Report
Work of Participating Partners
This page provides an overview of developments which have taken place since June 2000 in OECD's work on tax havens.
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A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.
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Tax Administration Guidance Series
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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