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German, , 2,254kb
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.
English, PDF, 155kb
This chapter assesses recent cross-country patterns in intergenerational social mobility and examines the role that public policies play in affecting mobility.
Many businesses incur VAT on costs in countries where they are not carrying out any taxable activity or are not established.
This chapter suggests ways to further bolster the economy’s resilience against shocks by sharpening the fiscal rule in copper price booms, while making room to relax it more in severe downturns.
This latest survey report published by the OECD Forum on Tax Administration contains an extensive assessment of the use of modern technology to deliver modern electronic services.
OECD releases report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles.
OECD releases discussion draft on tax treaty issues related to common telecommunication transactions
The fiscal consolidation challenge for Ireland is severe, the underlying budget balance having moved abruptly from surplus to a large deficit.
The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.
English, , 1,939kb
This handbook aims to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. &l