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OECD Economic Outlook No. 75, chapter VI. A look at how stock market movements have affected government revenues in selected countries.
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OECD Economic Outlook No. 75, chapter V. Narrowing the large current account deficit would require major changes to exchange rates, to fiscal policy or to the competitiveness of US exports - all of which would impose costs on the US and its on trading partners.
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The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int
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The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</
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The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.
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The 2004 Progress Report: The OECD's Project on Harmful Tax Practices
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A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.
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Consumption Tax Guidance Series
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Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.
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Tax Administration Guidance Series