Description of the activities of the Fiscal Decentralisation Initiative
English, , 295kb
This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries a...
English, , 61kb
A paper prepared by the Forum on Strategic Management on the principles of good tax administration.
English, , 115kb
A paper prepared by the Forum on Strategic Management aimed at encouraging discussion and further research into revenue risk management.
A recommendation which was adopted by the Council of the OECD at its 894th session on 13 March 1997 which: RECOMMENDS to Members: - to use the revised OECD Standard Magnetic Format, when making automatic exchanges of information concerning inc...
English, PDF, 3,300kb
Report from the Committee on Fiscal Affairs on the taxation of electronic commerce
English, , 145kb
A paper prepared by the Forum on Strategic Management aimed at raising issues in defining compliance and to provide a synopsis of the work done to date on measuring taxpayer compliance.
English, , 21kb
Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).
English, , 210kb
Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.
English, , 417kb
There is a considerable variation in the domestic laws of OECD Member countries regarding the taxation of Permanent Establishment. There is no consensus amongst the OECD Member countries with regards the interpretation of Article 7 of the OECD M...