Best Practices / Guidelines


  • 4-February-2016

    English, PDF, 216kb

    Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)

    Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)

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  • 5-October-2015

    English

    Base Erosion and Profit Shifting

    The OECD base erosion and profit shifting project is looking at whether and why MNEs taxable profits are being allocated to locations different from those where the actual business activity takes place.

  • 7-August-2015

    English

  • 12-November-2014

    English

    Developing countries and BEPS

    Engagement of developing countries in the international tax agenda, including on BEPS, is imperative, in particular to ensure they receive appropriate support to address the specific implementation challenges they face. The input received from developing countries has been fed directly into the development of the BEPS Action Plan.

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  • 26-August-2014

    English, PDF, 200kb

    Co-ordinating Body Rules of Procedure

    The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.

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  • 1-March-2013

    English

    Albania signs the Convention on Mutual Administrative Assistance in Tax Matters

    Albania has become the 43rd country to sign the Convention on Mutual Administrative Assistance in Tax Matters.

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  • 4-February-2013

    English, PDF, 668kb

    OECD International VAT/GST Guidelines - Draft Consolidated

    4 interim drafts: (i) a preface to the Guidelines; (ii) the core features of VAT-systems to which the Guidelines are intended to apply, (iii) place of taxation for cross-border supplies of services and intangibles to businesses that have establishments in more than one jurisdiction, (iv) implementation of specific rules for determining the place of taxation for cross border business-to business supplies of services and intangibles.

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  • 28-January-2013

    English, PDF, 138kb

    Outcomes of the public consultation on the commentary on the VAT Neutrality

    Following the invitation for public comment on the commentary on the Guidelines on VAT neutrality, the OECD has now published the outcomes of the consultation. These comments were very supportive and were used to revise the commentary.

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  • 12-November-2012

    English

    Conclusions of the First OECD Global Forum on VAT

    The OECD is currently developing International VAT/GST Guidelines to address issues of double taxation and unintended double non-taxation, and this work provides a unique basis for the creation of the future international standard for applying VAT to cross-border trade. This was the conclusion of delegates who participated in the inaugural meeting of the OECD Global Forum on VAT, in Paris on 7-8 November.

  • 19-July-2012

    English

    The Transparent Global Relations Programme

    Contains information on funding, governance and comments from participants.

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