Reports


  • 29-October-2003

    English, , 541kb

    Tax Administration Guidance Series

    Tax Administration Guidance Series

    Related Documents
  • 1-August-2003

    English

    Consumption Tax Guidance Series

    Introduction to the OECD's Consumption Tax Guidance Series.

    Related Documents
  • 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.

    Related Documents
  • 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

    Related Documents
  • 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.

    Related Documents
  • 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?

  • 14-November-2001

    English, , 295kb

    Harmful Tax Practices: 2001 Progress Report

    This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries a...

    Related Documents
  • 1-October-1999

    English

    Guidelines for APA

    In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

    Related Documents
  • 1-January-1998

    English, , 259kb

    Harmful Tax Competition: An Emerging Global Issue

    The 1998 Report on Harmful Tax Competition which defines the factors to be used in identifying these harmful tax practices and makes wide-ranging Recommendations to counteract such practices.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69