Reports


  • 19-October-2012

    English

    OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”

    The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.

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  • 27-September-2012

    English, Excel, 6,716kb

    Dispositifs Hybrides: Questions de politique et de discipline fiscales

    Dispositifs Hybrides: Questions de politique et de discipline fiscales

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  • 23-July-2012

    English

    Keeping It Safe: The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes

    This report examines the legal framework to protect the tax confidentiality of information exchanged and the administrative policies and practices in place to protect confidentiality.

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  • 23-July-2012

    English

    Automatic Exchange of Information: What It Is, How It Works, Benefits, What Remains To Be Done

    This report describes the key aspects of automatic exchange of information and explains the work of the OECD in this area.

  • 16-July-2012

    English, PDF, 858kb

    Progress Report to the G20 June 2012

    20 peer reviews, including 3 combined reviews, have been published, containing 149 new recommendations. This brings the total number of published reports to 79. 6 new supplementary reports have been adopted which have fully addressed 33 recommendations. Another 17 peer reviews have been launched. Jurisdictions continue to report significant changes following Phase 1 recommendations and as a result 2 supplementary reviews are underway.

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  • 14-June-2012

    English

    International Co-operation against Tax Crimes and Other Financial Crimes: A Catalogue of the Main Instruments

    International co-operation is essential in the fight against financial crimes. This report aims at improving the understanding and use of international co-operation mechanisms. After describing the different agencies involved in the fight against financial crimes, the report provides an overview of the international instruments available and summarises current initiatives to improve inter-agency co-operation. The core of the report is

  • 29-May-2012

    German, , 612kb

    2009 Handbuch „Geldwäsche“ Für Den Innen- Und Aussendienst Der Steuerverwaltung

    Das vorliegende Handbuch soll das Bewusstsein der Bediensteten des Innen- und Außendienstes hinsichtlich Geldwäsche schärfen. Es wird erläutert, wie Geldwäsche im Rahmen normaler Steuerprüfungen erkannt werden kann.

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  • 23-May-2012

    English

    OECD Tax Policy Studies

    The list of titles that have been published in the series of Tax Policy Studies. This series aims to disseminiate to a wider audience work undertaken by the OECD Secretariat in the areas of tax policy and tax administration.

  • 5-April-2012

    English

    Peer Review Report of Cyprus - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Cyprus.

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  • 5-April-2012

    English

    Peer Review Report of Guatemala - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guatemala.

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