Publications & Documents


  • 16-October-2003

    English

    OECD Global Forum on Taxation, Ottawa, 14-15 October 2003

    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.

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  • 1-August-2003

    English

    Consumption Tax Guidance Series

    Introduction to the OECD's Consumption Tax Guidance Series.

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  • 1-August-2003

    English, , 23kb

    Guidelines on Place of Consumption

    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.

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  • 29-April-2003

    English

    OECD Launches Project on Improving the Resolution of Cross-Border Tax Disputes

    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.

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  • 29-April-2003

    English

    Transfer Pricing: The OECD launches an invitation to comment on comparability issues; public comments received

    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.

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  • 27-March-2003

    English

    Recommendation of the Council on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes

    Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.

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  • 10-March-2003

    English

    About tax and crime

    Overview of the OECD's work in the area of money laundering and tax crimes. Tax crimes, money laundering and other financial crimes threaten the strategic, political and economic interests of both developed and developing countries. They also undermine citizens’ confidence in their governments’ ability to get taxpayers to pay their taxes and may deprive governments of revenues needed for sustainable development.

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  • 4-March-2003

    English, , 312kb

    Discussion Draft on the Attribution of Profits to Permanent Establishments: Part III (Global Trading of Financial Instruments

    Part III is dedicated to the global trading of financial instruments. The starting point for this analysis is naturally the 1998 OECD document "The taxation of Global Trading of Financial Instruments", which has been updated to take into consider...

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  • 4-March-2003

    English

    Attribution of Profits to a Permanent Establishment (PE): the OECD releases two further Discussion Drafts for public comment on 4 March 2003

    The 2003 Discussion Drafts address one of the most complex areas in international taxation, i.e. how to determine the taxing rights of a country where an enterprise that is resident of another country undertakes business through a permanent estab...

  • 18-November-2002

    English, , 812kb

    Access for Tax Authorities to Information Gathered by Anti-Money Laundering Authorities

    Country Practices: An Executive Summary of the country surveys which were undertaken by the CFA's Working Party No. 8 on Tax Avoidance and Evasion to assess the tax authorities' access to information obtained from anti-money laundering activity.

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