English, , 541kb
Tax Administration Guidance Series
Introduction to the OECD's Consumption Tax Guidance Series.
English, , 812kb
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.
English, , 21kb
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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Functional analysis, recognition of dealings, characterisation of dealings, attribution of capital to a Banking Permanent Establishment, split functions.
English, , 17kb
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?
English, , 295kb
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...
In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
English, , 259kb
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.