Legal Acts / Standards


  • 5-June-2009

    English, Excel, 33kb

    2009 Council Recommendation on tax measures for further combating bribery of foreign public officials in international business transactions

    The OECD Council adopted on 25 May 2009 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 1996 Recommendation.

  • 20-February-2009

    English, , 91kb

    Articles of the OECD Model Tax Convention (July 2008)

    Articles of the OECD Model Convention with respect to taxes on income and on capital, as they read on 17 July 2008.

  • 11-September-2007

    English, , 67kb

    Article 27 on Assistance in the collection of taxes

    Article 27 and commentary of the model tax convention on income and on capital 15 July 2005 - condensed version

  • 11-September-2007

    English

    OECD Manual on Assistance in the Collection of Taxes

    Globalisation not only makes it harder for tax authorities to accurately determine the correct tax liabilities of their taxpayers: it also makes the collection of tax more difficult. Taxpayers may have assets throughout the world but tax authorit...

  • 3-June-2004

    English

    Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters - Declaration from the Republic of Azerbaijan

    Declaration made by Azerbaijan with respect to the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.

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  • 27-March-2003

    English

    Recommendation of the Council on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes

    Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.

  • 10-June-2001

    English

    Recommendation of the Council of the OECD on the Use of the Revised OECD Standard Magnetic Format for Automatic Exchange of Information

    A recommendation which was adopted by the Council of the OECD at its 894th session on 13 March 1997 which: RECOMMENDS to Members: - to use the revised OECD Standard Magnetic Format, when making automatic exchanges of information concerning inc...

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  • 9-February-2001

    English, , 210kb

    Draft Council Recommendation on MOU for Automatic Exchange of Information

    Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.

  • 22-May-1997

    English

    Recommendation of the Council on the Use of Tax Identification Numbers in an International Context

    Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.

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  • 1-July-1992

    English, , 175kb

    Model Agreement for Simultaneous Tax Examinations

    OECD Recommendation which provides a model which can be used as a working agreement for those tax administrations which are able and wish to engage in simultaneous tax examinations. Such an agreement may take a bilateral or a multilateral form d...

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