Reports


29-October-2003

English, , 173kb

General Administrative Principles - Taxpayers' Rights and Obligations

Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.

29-October-2003

English, , 541kb

Tax Administration Guidance Series

Tax Administration Guidance Series

1-August-2003

English

Consumption Tax Guidance Series

Introduction to the OECD's Consumption Tax Guidance Series.

Related Documents

12-December-2002

English, , 212kb

Fiscal sustainability: the contribution of fiscal rules - EO72 ch. 4

OECD Economic Outlook No. 72, Chapter 4. This study explores the contribution to fiscal sustainability of fiscal rules.

18-November-2002

English, , 812kb

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.

2-July-2002

English, , 854kb

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".

16-April-2002

English, , 21kb

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.

16-April-2002

English, , 21kb

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

16-April-2002

English, , 17kb

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?

Related Documents

18-December-2001

English, , 107kb

Saving and investment: determinants and policy implications

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

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