Best Practices / Guidelines


  • 5-July-2012

    English, PDF, 304kb

    Draft Commentary on the International VAT Neutrality Guidelines

    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.

  • 5-April-2012

    English

    Green growth and taxation

    Green growth will require large scale changes in the behaviour of households, business and governments. Taxes and other market-based instruments are key policy instruments for providing clear and sustained incentives to reduce environmental damage.

  • 5-September-2011

    English, Excel, 746kb

    Bridging-programme-1.0.zip

    Bridging-programme-1.0.zip

  • 26-August-2011

    English, Excel, 389kb

    The OECD Standard Transmission Format Version 2.1 user guide

    The OECD Standard Transmission Format Version 2.1 user guide

  • 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.

  • 27-June-2011

    English

    Bridge Programme Version 1.0

    Bridging Program 1.0

  • 1-June-2011

    English

  • 28-October-2010

    English

  • 27-October-2010

    English, , 529kb

    Selected Revenue Body and Other Experience with Implementing Risk Treatment Evaluation

    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

    Evaluating the Effectiveness of Compliance Risk Treatment Strategies - Guidance Note

    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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