• 17-February-2006


    Manual on Effective Mutual Agreement Procedures - Index

    The aim of the online manual is to make available, to both tax administrators and taxpayers in the OECD's Member countreis and non-OECD member countries, basic information and best practices regarding the Mutual Agreemetn Procedures (MAP) process. The goal is to make this information as accessible as possible and to allow users to understand the MAP process in a general but practical context.

  • 3-February-2006


    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


    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


    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

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  • 22-June-2005

    English, , 448kb

  • 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.

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  • 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.

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  • 22-June-2005

    English, , 268kb

  • 20-June-2005

    English, , 328kb

  • 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.

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