Access for Tax Authorities to Information Gathered by Anti-Money Laundering Authorities

Country Practices: An Executive Summary of the country surveys which were undertaken by the CFA's Working Party No. 8 on Tax Avoidance and Evasion to assess the tax authorities' access to information obtained from anti-money laundering activity.

Exchange market volatility and securities transaction taxes - EO71 ch.8

OECD Economic Outlook No. 71, Chapter 8. This chapter addresses a number of issues related to exchange market volatility and the potential effects of a "Tobin Tax".

Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study C

Functional analysis, recognition of dealings, characterisation of dealings, attribution of capital to a Banking Permanent Establishment, split functions.

Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study B

Attributing Financial Assets: Importance of the Sales/Trading Function. Example Where Loan Booking Jurisdiction is not in Line with Functional Analysis

Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study A

Relating to the general situation ( Part 1): A permanent establishment is engaged in Research and Development activities leading to the development of intangible property rights. How should dealings be recognised and characterized?

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Chapter 4 of OECD Economic Outlook No. 70. Trends in saving and investment rates have emerged as an issue.

Harmful Tax Practices: 2001 Progress Report

This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries a...

The size and role of automatic fiscal stabilisers, EO66 ch.4

OECD Economic Outlook No. 66, Chapter 4. Many components of government budgets are affected by the macroeconomic situation in ways that operate to smooth the business cycle, i.e. they act as “automatic stabilisers”.

Public debt management at the cross-roads, EO66 ch.6

OECD Economic Outlook No. 66, chapter 6. Rising debt-to-GDP ratios until the 1990s made governments more aware of costs in managing their public debt.

Guidelines for APA

In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.