Publications & Documents


  • 12-July-2011

    English, PDF, 1,675kb

    Tax Repayments: Maintaining the Balance Between Refund Service Delivery, Compliance and Integrity

    This information note has been prepared to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.

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  • 8-July-2011

    English

    Public comments received on the administrative aspects of transfer pricing

    8 July 2011 - On 9 March 2011, the OECD released an invitation to comment on the administrative aspects of transfer pricing. This was followed on 10 June 2011 by the release of a document containing a “Multi-country Analysis of Existing Transfer Pricing Simplification Measures” on which comments were also invited.

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  • 5-July-2011

    English, Excel, 530kb

    OECD International VAT/GST Guidelines on Neutrality

    The VAT/GST Guidelines on Neutrality have been approved by the Committee on Fiscal Affairs on 28 June 2011. These consist of six guidelines on applying VAT/GST as a tax that is neutral for businesses, including foreign businesses. They form part of the OECD International VAT/GST Guidelines.

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  • 30-June-2011

    English

    Challenges in Designing Competitive Tax Systems

    Countries must boost international co-operation as they redesign their tax systems to meet future revenue needs and economic competitiveness challenges, said OECD Secretary-General Angel Gurría.

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  • 28-June-2011

    English, , 17kb

    STF Version 1

    STF Version 1

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  • 27-June-2011

    English

    Bridge Programme Version 1.0

    Bridging Program 1.0

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  • 24-June-2011

    English, , 10kb

    sample test files for STF to SMF transformation.zip

    sample test files for STF to SMF transformation.zip

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  • 24-June-2011

    English, , 9kb

    Test_Files_SMF_to_STF.zip

    Test_Files_SMF_to_STF.zip

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  • 24-June-2011

    English, , 746kb

    Bridging-program-1.0.zip

    Bridging-program-1.0.zip

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  • 24-June-2011

    English, , 183kb

    src.zip

    src.zip

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