Best Practices / Guidelines


  • 3-July-2009

    English, , 582kb

    Information Note - General Administrative Principles: Corporate governance and tax risk management

    This information note deals with the topic of corporate governance and tax risk management. It shares and builds on the experiences and lessons of three countries, Australia, Canada and Chile in encouraging good corporate governance and continuing to develop approaches to sound tax risk management. Despite these countries’ diverse regulatory environments and experiences they suggest a number of common benefits, challenges, and best

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  • 3-July-2009

    English, , 767kb

    Guidance Note - Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that

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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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  • 10-April-2006

    English

    A European Definition of Shared Taxes

    These documents provide a definition of shared taxes, established by the Council of Europe, agreed upon by the council of Ministers on January 19, 2006.

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  • 22-February-2006

    English, , 369kb

    International VAT/GST Guidelines

    The OECD is launching a new project aimed at providing guidance for governments on applying Value Added Taxes, or VAT - also called Goods and Services Tax, or GST, in some countries -- to cross-border trade.

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  • 30-January-2005

    English, PDF, 239kb

    The Application of Consumption Taxes to the International Trade in Services and Intangibles Progress Report and Draft Principles

    The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.

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  • 30-June-2004

    English, PDF, 304kb

    Report on the Application of Consumption Taxes to the Trade in International Services and Intangibles

    The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.

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  • 1-August-2003

    English, , 23kb

    Guidelines on Place of Consumption

    The Guidelines below are intended to achieve the practical application of the Taxation Framework Conditions in order to prevent double taxation or unintentional non taxation, particularly in the context of international cross border electronic commerce.

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  • 1-June-2001

    English, PDF, 3,300kb

    Taxation and Electronic Commerce – Implementing the Ottawa Taxation Framework conditions

    Report from the Committee on Fiscal Affairs on the taxation of electronic commerce

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