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Taxation
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Model Tax Convention on Income and on Capital: Condensed Version 2010
This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010 ...
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
The OECD Transfer Pricing Guidelines provide guidance on the application of the "arm’s length principle", which is the international consensus on transfer pricing, the valuation, for tax purposes, of cross-border transactions between associated...
Implementing the Tax Transparency Standards
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.
Taxing Wages 2009
Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
Tax Expenditures in OECD Countries
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful...
OECD Bribery Awareness Handbook for Tax Examiners 2009
The aim of this handbook is to assist countries in making their tax examiners aware of the various bribery techniques used as well as giving them the tools to detect and identify bribes of foreign public officials and bribes to public officials in...