Publications & Documents


  • 1-February-2001

    English, PDF, 279kb

    Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

    The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

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  • 1-January-2001

    English, , 384kb

    Netherlands Antilles Commitment Letter

    Letter from the government of the Netherlands Antilles, in which they commit to eliminating harmful tax practices by the end of 2005.

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  • 1-October-1999

    English

    Guidelines for APA

    In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

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  • 1-January-1998

    English, , 259kb

    Harmful Tax Competition: An Emerging Global Issue

    The 1998 Report on Harmful Tax Competition which defines the factors to be used in identifying these harmful tax practices and makes wide-ranging Recommendations to counteract such practices.

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  • 22-May-1997

    English

    Recommendation of the Council on the Use of Tax Identification Numbers in an International Context

    Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.

  • 11-April-1996

    English

    OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials

    This OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials was adopted by the Council of the OECD on 11 April 1996.

  • 1-July-1992

    English, , 175kb

    Model Agreement for Simultaneous Tax Examinations

    OECD Recommendation which provides a model which can be used as a working agreement for those tax administrations which are able and wish to engage in simultaneous tax examinations. Such an agreement may take a bilateral or a multilateral form d...

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