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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.
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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.
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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".
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Functional analysis, recognition of dealings, characterisation of dealings, attribution of capital to a Banking Permanent Establishment, split functions.
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Attributing Financial Assets: Importance of the Sales/Trading Function. Example Where Loan Booking Jurisdiction is not in Line with Functional Analysis
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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.