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Date	Content type	Title
12 Feb 2013	Book English	PDF READ Addressing Base Erosion and Profit Shifting OECD, Pages: 88 This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
15 Sep 2010	Book English	PDF READ Addressing Tax Risks Involving Bank Losses OECD, Pages: 88 This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks...
03 May 2002	Book English	PDF READ Agreement on Exchange of Information in Tax Matters OECD, Pages: 32 This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of ...
12 Feb 2001	Book English	PDF READ Attribution of Profits to Permanent Establishments OECD, Pages: 73 Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred ...