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Best Practices / Guidelines


  • 5-November-2019

    English, PDF, 116kb

    Common errors made by MNEs in preparing Country-by-Country reports

    Country-by-Country reports contain valuable information on the global allocation of the income, taxes paid and the location of economic activity among tax jurisdictions in which an MNE group operates, for use in a high level transfer pricing risk assessment, assessment of other BEPS-related risks, and economic and statistical analysis, if appropriate.

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  • 12-December-2018

    English

    Country-by-Country Reporting: Update on exchange relationships and implementation

    Country-by-Country Reporting under the BEPS Action 13 minimum standard will apply to reporting fiscal years of MNE groups commencing on or after 1 January 2016, and the first automatic exchanges of CbC Reports will take place no later than June 2018.

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  • 25-October-2018

    English, PDF, 159kb

    MLI: CoP Opinion on Entry into effect under Article 35(1)(a)

    This opinion by the Conference of the Parties of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) seeks to clarify the interpretation and application of Article 35 of the MLI on the entry into effect of its provisions. It was approved by the Parties to the MLI under written procedure on 15 March 2021.

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  • 6-October-2017

    Spanish, PDF, 185kb

    Informes país por país: guía sobre el uso apropiado de la información contenida en los informes país por país

    Informes país por país: guía sobre el uso apropriado de la información contenida en los informes país por país

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  • 6-October-2017

    English, PDF, 1,242kb

    Informes país por país: Manual para la implementación efectiva

    Informes país por país: Manual para la implementación efectiva

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  • 6-October-2017

    Spanish, PDF, 2,073kb

    Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal

    Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal

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  • 4-February-2016

    English, PDF, 216kb

    Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)

    Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)

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  • 26-August-2014

    English, PDF, 200kb

    Co-ordinating Body Rules of Procedure

    The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.

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  • 19-July-2012

    English

    Regional Initiatives

    The OECD's Centre for Tax Policy and Administration conducts regional work, including the LAC Fiscal Initiative which fosters fiscal policy dialogue in the Latin America and Caribbean (LAC) region, and the Initiative on Governance and Investment for Development, initiated and led by countries in the Middle East and North Africa (MENA).

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  • 5-July-2012

    English, PDF, 304kb

    Draft Commentary on the International VAT Neutrality Guidelines

    The OECD's Committee on Fiscal Affairs (CFA) invites public comments on the draft Commentary on the International VAT Neutrality Guidelines. This draft Commentary provides guidance on the practical implementation of the six International VAT Neutrality Guidelines approved by the CFA in July 2011. Public comments should be sent before 26 September 2012 to [email protected].

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