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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.
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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
Japan needs a credible fiscal consolidation plan, including spending cuts and tax increases, to maintain confidence in its fiscal sustainability as gross public debt nears 200% of GDP in 2010.
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This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.
Starting in 2006, the OECD has compiled annual statistics on the mutual agreement procedure (MAP) caseloads of all its member countries and of non-OECD economies that agree to provide such statistics. MAP statistics for 2006-2009 are now available.
Dispute Resolution: Country Mutual Agreement Procedure Statistics Released
The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group.