Publications & Documents


  • 12-September-2011

    English

    Tax: Jurisdictions move towards full tax transparency

    Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

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  • 5-September-2011

    English, , 4kb

    smf2stf-1.3.xsl.zip

    smf2stf-1.3.xsl.zip

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  • 5-September-2011

    English, Excel, 746kb

    Bridging-programme-1.0.zip

    Bridging-programme-1.0.zip

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  • 5-September-2011

    English, , 9kb

    Test_Files_SMF_to_STF.zip

    Test_Files_SMF_to_STF.zip

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  • 30-August-2011

    English

    Tax: Governments concerned that some corporations unfairly claim losses to avoid taxes

    The economic crisis means global corporate losses have increased significantly. Though most of these claims are justified, some corporations use ‘aggressive tax planning’ to avoid taxes. Governments are working together to detect and deter these undue tax advantages.

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  • 26-August-2011

    English, Excel, 389kb

    The OECD Standard Transmission Format Version 2.1 user guide

    The OECD Standard Transmission Format Version 2.1 user guide

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  • 25-August-2011

    English

    Corporate Loss Utilisation through Aggressive Tax Planning

    Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After

  • 28-July-2011

    English

    Can India achieve double-digit growth?

    In recent years, India has enjoyed one of the highest growth rates worldwide, weathering the global financial crisis better than many other countries.

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  • 22-July-2011

    English, Excel, 591kb

    Outcomes of public consultation VAT/GST Guidelines on Neutrality

    Following the invitation for public comment on the VAT/GST Guidelines on Neutrality, the OECD has now published the comments received. These comments were very supportive of the Guidelines and will be used to develop further guidance on their implementation in practice.

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  • 21-July-2011

    English

    ESTONIA - Public sector spending efficiency: healthcare and local government

    The Estonian fiscal position is much better than in many OECD countries, the country stands out for having a rather lean government sector and the authorities are striving for efficient use of existing resources.

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