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This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
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.
French
  • 11 Apr 2000
  • OECD
  • Pages: 120
This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.
Turkish, German, French, Spanish
  • 24 Oct 2014
  • OECD
  • Pages: 92
Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for...
  • 12 Apr 2017
  • OECD
  • Pages: 116
The International VAT/GST Guidelines present a set of internationally agreed standards and recommended approaches for the consistent application of VAT to international trade, with a particular focus on trade in services and intangibles.
French, German
This publication provides preliminary, quantitative estimates of direct budgetary support and tax expenditures supporting the production or consumption of fossil fuels in selected OECD member countries.
This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place.
This book recommends that Article 14 be eliminated from the OECD Model Tax Convention and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.
French
  • 14 Apr 2017
  • OECD
  • Pages: 152
Die Mehrwertsteuer (die in einigen OECD-Ländern auch als Goods and Services Tax – GST – bzw. „Waren- und Dienstleistungsteuer“ bekannt ist) ist weltweit zu einer sehr wichtigen Einnahmequelle der Staaten geworden. In etwa 165 Staaten wurde 2016, zum...
French, English
Gobiernos de todo el mundo coinciden en señalar que es absolutamente imperativo y prioritario abordar los problemas de erosión de las bases imponibles y de traslado de beneficios (BEPS, por sus siglas en inglés).
German, French, English
Gobiernos de todo el mundo coinciden en que es absolutamente imperativo y prioritario abordar los problemas de erosión de las bases imponibles y de traslado de beneficios (BEPS, por sus siglas en inglés).
French, German, English
Het doel van dit handboek is de bevordering van het bewustzijn van medewerkers van de Belastingdienst met betrekking tot omkoping en andere vormen van corruptie. Het boek vormt een leidraad voor het herkennen van indicatoren van mogelijke omkoping of...
French, Portuguese, German, English, Latvian, All
This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.
French, English, Spanish, German
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