OECD Home › Tax › Publications & Documents › Reports
English, , 189kb
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.
English, , 130kb
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
English, , 229kb
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.</
English, , 123kb
The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.
English, , 215kb
The 2004 Progress Report: The OECD's Project on Harmful Tax Practices
English, Excel, 51kb
A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.
English, , 173kb
Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.
English, , 541kb
Tax Administration Guidance Series
Introduction to the OECD's Consumption Tax Guidance Series.
English, , 212kb
OECD Economic Outlook No. 72, Chapter 4. This study explores the contribution to fiscal sustainability of fiscal rules.