2004 Discussion Draft: Proposals for Improving Mechanisms for the Resolution of Tax Treaty Disputes

In the summer of 2004 the Working Group produced a Draft Progress Report that describes three different kinds of proposals for improving dispute resolution: current proposals, proposals for future work, and proposals for future study.

2000 Progress Report: Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices

Harmful Tax Competition: Progress in Identifying and Eliminating Harmful Tax Practices. Report to Ministers and Recommendations by the Committee on Fiscal Affairs.

OECD Tax Policy Studies No. 10: E-Commerce: Transfer Pricing and Business Profits Taxation

New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is conducted. The increased speed and mobility of business activities and cross-border transactions has particular implications for applying transfer pricing methods and for taxing business profits. E-commerce: Transfer Pricing and Business Profits presents

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Long-term budgetary implications of tax-favoured retirement saving plans

The impact of tax-favoured retirement saving on government budget projections compared across countries. OECD Economic Studies No. 39.

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• to be changed
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• Long-term budgetary implications of tax-favoured retirement plans
• Coping with ageing: a dynamic approach to quantify the impact of alternative policy options on future labour supply in OECD countries
• Policies for an ageing society: recent measures and areas for further reform
• Tax treatment of private pension savings in OECD countries and the net tax cost per unit of contribution to tax-favoured scheme

Effectiveness of tax incentives to boost (retirement) saving: theoretical motivation and empirical evidence

Household level evidence from the United States and the United Kingdom on the effectiveness of tax favours in boosting retirement saving. OECD Economic Studies No. 39.

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• to be changed
• OECD Economic Studies

Pension savings and government finance in the Netherlands

The role of tax-favoured retirement saving for long-term sustainability of public finances in the Netherlands. OECD Economic Studies No. 39.

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• to be changed
• OECD Economic Studies

Mind the gap: the effectiveness of incentives to boost retirement saving in Europe

Assessing the effectiveness of tax favours in stimulating retirement saving based on European cross-country evidence and reform events. OECD Economic Studies No. 39.

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• to be changed
• OECD Economic Studies
• Policies for an ageing society: recent measures and areas for further reform
• Tax treatment of private pension savings in OECD countries and the net tax cost per unit of contribution to tax-favoured scheme

Tax treatment of private pension savings in OECD countries

Cross-country comparisons of the tax favours granted to retirement saving. OECD Economic Studies No. 39.

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• to be changed
• OECD Economic Studies
• Tax treatment of private pension savings in OECD countries and the net tax cost per unit of contribution to tax-favoured scheme
• Long-term budgetary implications of tax-favoured retirement plans

Guidance Note: Guidance for the Standard Audit File - Tax (SAF-T)

This guidance note focuses on the creation of a computer file that allows the easy export of a predefined set of accounting records in a commonly-readable format.

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• Guidance Note: Guidance on Tax Compliance for Business and Accounting Software

Guidance Note: Guidance on Tax Compliance for Business and Accounting Software

This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.

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• Guidance Note: Guidance for the Standard Audit File - Tax (SAF-T)