Publications & Documents


  • 3-December-2001

    English

    Fiscal Decentralisation Initiative (1993-2008)

    Description of the activities of the Fiscal Decentralisation Initiative

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  • 14-November-2001

    English, , 295kb

    Harmful Tax Practices: 2001 Progress Report

    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...

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  • 25-June-2001

    English, , 61kb

    Principles of Good Tax Administration - Practice Note

    A paper prepared by the Forum on Strategic Management on the principles of good tax administration.

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  • 19-June-2001

    English, , 115kb

    Risk Management - Practice Note

    A paper prepared by the Forum on Strategic Management aimed at encouraging discussion and further research into revenue risk management.

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  • 10-June-2001

    English

    Recommendation of the Council of the OECD on the Use of the Revised OECD Standard Magnetic Format for Automatic Exchange of Information

    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...

  • 1-June-2001

    English, PDF, 3,300kb

    Taxation and Electronic Commerce – Implementing the Ottawa Taxation Framework conditions

    Report from the Committee on Fiscal Affairs on the taxation of electronic commerce

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  • 1-June-2001

    English, , 145kb

    Compliance Measurement - Practice Note

    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.

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  • 6-March-2001

    English, , 21kb

    Promoting Tax Competition

    Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).

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  • 9-February-2001

    English, , 210kb

    Draft Council Recommendation on MOU for Automatic Exchange of Information

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

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  • 8-February-2001

    English, , 417kb

    Discussion Draft: Attribution of Profit to a Permanent Establishment

    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...

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