Best Practices / Guidelines


  • 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.

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  • 27-June-2011

    English

    Bridge Programme Version 1.0

    Bridging Program 1.0

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  • 1-June-2011

    English

  • 1-March-2011

    English, PDF, 8,169kb

    Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

    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.

  • 28-October-2010

    English

  • 5-February-2010

    English

    OECD releases draft Guidelines on the application of VAT/GST to the international trade in services and intangibles for public consultation

    The OECD Committee on Fiscal Affairs invites public comments on the draft Chapter II of the International VAT/GST Guidelines that deal with customer location in the context of identifying the jurisdiction of taxation.

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  • 17-September-2009

    English, , 1,307kb

    Information Note - Withholding & Information Reporting Regimes for Small/Medium-sized Business & Self-employed Taxpayers

    This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting

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  • 3-July-2009

    English, PDF, 481kb

    Standard Business Reporting

    This guidance note seeks to provide sufficient information about Standard Business Reporting (SBR) to enable revenue bodies to consider its relevance to their Government and play a major role in cross-Government deliberations and implementation, if deemed appropriate. It has been prepared following research by HMRC officials and with the assistance of revenue bodies participating in the FTA's Taxpayer Services Sub-group.

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  • 1-July-2008

    English

    Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

    Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

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  • 1-July-2008

    English, , 339kb

    APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT

    APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT Invitation for comments JUNE 2008

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