The Advisory Group on Cooperation with Non-OECD Economies and Issues for consultation.
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 firstname.lastname@example.org.
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.
English, Excel, 746kb
English, Excel, 389kb
The OECD Standard Transmission Format Version 2.1 user guide
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.
Bridging Program 1.0
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 fourth edition contains a number of new sections (e.g. the administration of high net worth individuals, the impacts of global financial crisis on tax debts) and a new chapter dealing with selected aspects of human resource management in revenue bodies.
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.