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Publications & Documents
18-January-2010
English, , 33kb
Agreement between The United Kingdom and Saint Lucia for the exchange of information relating to tax matters
18-January-2010
English, , 38kb
Agreement between The United Kingdom and St Kitts & Nevis for the exchange of information relating to tax matters
18-January-2010
English, , 30kb
Agreement between The United Kingdom and Antigua & Barbuda for the exchange of information relating to tax matters
18-January-2010
English, , 32kb
Agreement between The United Kingdom and St. Vincent & the Grenadines for the exchange of information relating to tax matters
Since the April 2009 G20 London Summit, almost 300 tax agreements have been signed to meet OECD standards on tax transparency and effective exchange of information. All OECD and G20 countries are committed to these standards.
In September 2009, the OECD released for public comment a proposed revision of Chapters I-III of itsTransfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The comments recieved have now been published.
12-January-2010
English, , 957kb
Agreement between Finland and San Marino for the exchange of information relating to tax matters
12-January-2010
English, , 75kb
Agreement between Sweden and San Marino for the exchange of information relating to tax matters
12-January-2010
English, , 843kb
Agreement between Norway and San Marino for the exchange of information relating to tax matters
12-January-2010
English, , 1,202kb
Normative principles provide a relatively clear set of rules for the balance between grants and taxes in the composition of SCGs’ revenues, but in practice, a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules.
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