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  • 30 May 2018
  • OECD
  • Pages: 132
The OECD Secretary-General's annual report to ministers covers the OECD’s 2017 activities and some 2018 highlights. It includes the Secretary-General's activities and those of his office, the OECD’s horizontal programmes and directorate activities,...
French
This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries...
French
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
French, Spanish
  • 10 Mar 2008
  • OECD
  • Pages: 90
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship...
Toto vydání Směrnice o převodních cenách z roku 2017 zahrnuje podstatné revize provedené v roce 2016, aby odráželo vysvětlení a revize dohodnuté ve Zprávách o Akcích 8-10 BEPS z roku 2015 “Přizpůsobení převodních cen ekonomické aktivitě“ a Akci 13...
Turkish, Spanish, French, English, German
Die Bekämpfung von Gewinnverkürzung und Gewinnverlagerung (Base Erosion and Profit Shifting – BEPS) ist Staaten weltweit ein zentrales Anliegen. 2013 verabschiedeten die OECD- und G20-Staaten in gleichberechtigter Zusammenarbeit einen...
English, French
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