Reports


3-February-2006

English

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.

16-November-2005

English

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.

23-June-2005

English

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

Related Documents

22-June-2005

English, , 256kb

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.

Related Documents

22-June-2005

English, , 183kb

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.

Related Documents

22-June-2005

English, , 268kb

23-May-2005

English, , 281kb

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.

Related Documents

23-May-2005

English, , 421kb

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.

Related Documents
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