Publications & Documents


  • 13-January-2010

    English

    Public comments on the proposed revision of Chapters I-III of the Transfer Pricing Guidelines

    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

    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

    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

    Agreement between Norway and San Marino for the exchange of information relating to tax matters

  • 12-January-2010

    English, , 1,202kb

    Working Paper N°11: Explaining the Sub-National Tax-Grants Balance in OECD Countries

    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.

  • 12-January-2010

    English, , 82kb

    Agreement between Iceland and San Marino for the exchange of information relating to tax matters

    Agreement between Iceland and San Marino for the exchange of information relating to tax matters

  • 12-January-2010

    English, , 77kb

    Agreement between Denmark and San Marino for the exchange of information relating to tax matters

    Agreement between Denmark and San Marino for the exchange of information relating to tax matters

  • 11-January-2010

    English, , 626kb

    Agreement between Saint Lucia and The Netherlands for the exchange of information relating to tax matters

    Agreement between Saint Lucia and The Netherlands for the exchange of information relating to tax matters

  • 11-January-2010

    English, , 700kb

    Agreement between Saint Lucia and The Netherlands Antilles for the exchange of information relating to tax matters

    Agreement between Saint Lucia and The Netherlands Antilles for the exchange of information relating to tax matters

  • 8-January-2010

    English, , 33kb

    Agreement between Ireland and Cook Islands for the exchange of information relating to tax matters

    Agreement between Ireland and Cook Islands for the exchange of information relating to tax matters

  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | 86 | 87 | 88 | 89 | 90 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | 98 | 99 | 100 | 101 | 102 | 103 | 104 | 105 | 106 | 107 | 108 | 109 | 110 | 111 | 112 | 113 | 114 | 115 | 116 | 117 | 118 | 119 | 120 | 121 | 122 | 123 | 124 | 125 | 126 | 127 | 128 | 129 | 130 | 131 | 132 | 133 | 134 | 135 | 136 | 137 > >>