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The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.
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The 2004 Progress Report: The OECD's Project on Harmful Tax Practices
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A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.
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Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.
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Tax Administration Guidance Series
Introduction to the OECD's Consumption Tax Guidance Series.
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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.