Publications & Documents


  • 24-June-2011

    English, , 183kb

    src.zip

    src.zip

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  • 24-June-2011

    Spanish, , 260kb

    Legislación en materia de precios de transferencia - Propuesta de enfoque (Junio 2011)

    Este documento, preparado por el Secretariado de la OCDE, presenta una propuesta de enfoque para la redacción de legislación en materia de precios de transferencia.

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  • 24-June-2011

    English, , 4kb

    smf2stf-1.3.xsl.zip

    smf2stf-1.3.xsl.zip

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  • 24-June-2011

    English, , 241kb

    Transfer Pricing Legislation - A suggested Approach (June 2011)

    This paper, which has been prepared by the OECD Secretariat, contains a suggested approach to the drafting of transfer pricing legislation. It is intended to provide countries that are developing transfer pricing rules with a suggested structure and content for their legislation.

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  • 16-June-2011

    English, , 198kb

    Update of Country Descriptions of Tax Legislation on the Tax Treatment of Bribes to Foreign Public Officials

    An updated summary of the tax treatment of bribes by Parties to the Convention and Observer Countries. It includes new information concerning Australia and Mexico.

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  • 15-June-2011

    English

    OECD and India to enhance tax co-operation

    The OECD and India have announced plans to strengthen ongoing co-operation on tax-related issues through the development of a three-year partnership that will provide greater opportunities for structured dialogue and information sharing.

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  • 14-June-2011

    English

    Adapting tax systems and international tax rules to the new global environment: A shared challenge for India and the OECD

    India faces the same challenges as every OECD member country: how to adapt its domestic tax system and its international tax policies to a borderless economy, and how to ensure that the approaches embraced today will be well suited to meet the needs of the economy of tomorrow, said OECD Secretary-General. OECD can offer to India a forum for sharing worldwide experiences and benchmarking national policies against best practices, a

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  • 10-June-2011

    English, , 1,167kb

    OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures - 10 June 2011

    10-June-2011: OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures.

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  • 6-June-2011

    English

    Tax competition between sub-central governments

    Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with the objective to attract and retain mobile tax bases.

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  • 1-June-2011

    English

    The Multilateral Convention on Mutual Administrative Assistance in Tax Matters - Amended by the 2010 Protocol

    This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol. The original Convention was developed jointly by the Council of Europe and the OECD and opened for signature by the member states of both organisations on 25 January 1988. The original Convention was amended in 2010 to align it to the international standard on information exchange for tax purposes and to open it to all countries, responding to the call of the G20 to make it easier for all countries to secure the benefits of the new co-operative tax environment. The amended Convention entered into force on 1 June 2011.

    This Convention aims to help governments enforce their tax laws, provides an international legal framework for co-operation among countries in countering international tax avoidance and evasion. It offers a variety of tools for administrative co-operation in tax matters, providing all forms of exchange of information, assistance in tax collection and service of documents. It also facilitates joint audits and information sharing to counter other serious crimes (e.g. money laundering, corruption) when certain conditions are met. It preserves the rights of taxpayers, provides extensive safeguards to protect the confidentiality of the information exchanged, in particular in relation to personal data. The operation of this self-standing multilateral convention is overseen by a Co-ordinating Body comprised of the Parties to the Convention.

    www.oecd.org/ctp/eoi/mutual

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