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 ...
Income tax and social security contributions, 2008
This table includes gross wage earnings, in USD at current PPPs, and the percentage of gross wage earnings paid in income tax and social security contributions for a single individual without children at income level of the average worker in 2008. The tab
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...
The Convention on Mutual Administrative Assistance in Tax Matters: Twentieth Anniversary Edition
This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries.