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Best Practices / Guidelines
Practical and logistical information for participating in one of our Global Relations events.
5-July-2012
English, PDF, 304kb
The OECD's Committee on Fiscal Affairs (CFA) invites public comments on the draft Commentary on the International VAT Neutrality Guidelines. This draft Commentary provides guidance on the practical implementation of the six International VAT Neutrality Guidelines approved by the CFA in July 2011. Public comments should be sent before 26 September 2012 to vat@oecd.org.
26-August-2011
English, Excel, 389kb
The OECD Standard Transmission Format Version 2.1 user guide
5-July-2011
English, Excel, 530kb
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.
New amendments to the multilateral Convention on Mutual Administrative Assistance in Tax Matters open the Convention to all countries, allowing them to benefit from cross border tax co-operation and information sharing.
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This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.
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27-October-2010
English, , 529kb
This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.
27-October-2010
English, , 1,249kb
This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.
27-October-2010
English, , 728kb
This information note contains an extensive review of compliance literature on the subject of influencing taxpayer behaviour as well as the results of inquiries conducted with selected revenue bodies participating in the Forum’s Compliance Sub-group.
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