Publications & Documents


  • 5-May-2004

    English, , 130kb

    Guidance Series: Record Keeping Guidance

    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

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  • 23-March-2004

    German

    OECD kündigt weitere Fortschritte bei der Beseitigung wettbewerbsschädlicher Steuerpraktiken an

    Die OECD Länder haben bei ihren Bemühungen, wettbewerbsschädliche Steuerpraktiken in ihren Volkswirtschaften zu beseitigen, erhebliche Fortschritte erzielt.

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  • 22-March-2004

    English, , 698kb

    Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)

    Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)

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  • 22-March-2004

    English, Excel, 219kb

    OECD's Project on Harmful Tax Practices: 2004 Progress Report

    OECD's Project on Harmful Tax Practices: 2004 Progress Report

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  • 8-March-2004

    English

  • 12-December-2003

    English

  • 29-October-2003

    English, PDF, 51kb

    Taxpayers' Rights and Obligations - Practice Note

    A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.

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  • 29-October-2003

    English, , 541kb

    Tax Administration Guidance Series

    Tax Administration Guidance Series

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  • 29-October-2003

    English, , 173kb

    General Administrative Principles - Taxpayers' Rights and Obligations

    Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.

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  • 17-October-2003

    English

    OECD Global Forum on Taxation, Ottawa, 14-15 October. Closing Statement by the Co-Chairs

    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

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