WorldCat Identities

Organisation for Economic Co-operation and Development Committee on Fiscal Affairs

Overview
Works: 404 works in 1,166 publications in 3 languages and 15,119 library holdings
Genres: Conference papers and proceedings  Treaties 
Roles: Other, Editor, Publisher, Author, isb
Classifications: K4475.4, 341.484
Publication Timeline
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Most widely held works about Organisation for Economic Co-operation and Development
 
Most widely held works by Organisation for Economic Co-operation and Development
Transfer pricing and multinational enterprises : three taxation issues by Organisation for Economic Co-operation and Development( Book )

31 editions published between 1979 and 2011 in 3 languages and held by 788 WorldCat member libraries worldwide

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the "arm's length principle", which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm's length remuneration for their cross-border transactions with associated enterprises. Following this original 1979 publication, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in this 2009 edition, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. A subsequent edition was released in 2010, in which, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines. Digitised document - Electronic release on 24/11/2011
Model tax convention on income and on capital by Organisation for Economic Co-operation and Development( Book )

93 editions published between 1992 and 2015 in English and held by 674 WorldCat member libraries worldwide

Contains the full text of the Model Tax Convention as it read on 29 April 2000, but without historical notes
Model double taxation convention on income and on capital : report of the OECD Committee on Fiscal Affairs by Organisation for Economic Co-operation and Development( Book )

17 editions published between 1977 and 1979 in English and Italian and held by 376 WorldCat member libraries worldwide

This is the first version of the OECD model tax treaty, which was preceded by four interim reports published from 1958 to 1961 and the "Draft double taxation convention on income and capital" in 1963
Personal income tax systems under changing economic conditions : report by Organisation for Economic Co-operation and Development( Book )

11 editions published in 1986 in English and held by 369 WorldCat member libraries worldwide

The Impact of consumption taxes at different income levels : a report by Organisation for Economic Co-operation and Development( Book )

10 editions published in 1981 in English and held by 337 WorldCat member libraries worldwide

Examination of the distributional aspects of the taxation of purchases of goods and services for consumption (tax on value added and excises) in Belgium, Finland, France, Germany, the Netherlands, Norway and the UK
The taxation of net wealth, capital transfers, and capital gains of individuals : report of the OECD Committee on Fiscal Affairs by Organisation for Economic Co-operation and Development( Book )

11 editions published between 1978 and 1988 in English and French and held by 332 WorldCat member libraries worldwide

The adjustment of personal income tax systems for inflation : a report by Organisation for Economic Co-operation and Development( Book )

10 editions published between 1975 and 1976 in English and held by 331 WorldCat member libraries worldwide

Trends in international taxation : reports of the OECD Committee on Fiscal Affairs by Organisation for Economic Co-operation and Development( Book )

13 editions published in 1985 in English and held by 330 WorldCat member libraries worldwide

Reports of the OECD Committee on Fiscal Affairs prepared in pursuance of the Council Recommendations as part of its programme of work on double taxation and on tax avoidance and evasion
International tax avoidance and evasion : four related studies by Organisation for Economic Co-operation and Development( Book )

7 editions published in 1987 in English and held by 330 WorldCat member libraries worldwide

Model double taxation convention on estates and inheritances and on gifts : report of the OECD Committee on Fiscal Affairs, 1982 by Organisation for Economic Co-operation and Development( Book )

10 editions published in 1983 in English and held by 315 WorldCat member libraries worldwide

Taxation in developed countries : an international symposium by Organisation for Economic Co-operation and Development( Book )

13 editions published in 1987 in English and held by 311 WorldCat member libraries worldwide

Taxation and the environment : complementary policies by Organisation for economic co-operation and development( Book )

5 editions published between 1993 and 1994 in English and held by 311 WorldCat member libraries worldwide

Tax expenditures : a review of the issues and country practices : report by Organisation for Economic Co-operation and Development( Book )

10 editions published in 1984 in English and French and held by 307 WorldCat member libraries worldwide

Taxation and international capital flows : a symposium of OECD and non-OECD countries, June 1990 by Organisation for Economic Co-operation and Development( Book )

5 editions published in 1990 in English and French and held by 299 WorldCat member libraries worldwide

The treatment of family units in OECD member countries under tax and transfer systems : a report by Organisation for Economic Co-operation and Development( Book )

11 editions published in 1977 in English and held by 288 WorldCat member libraries worldwide

Harmful tax competition : an emerging global issue by Organisation for Economic Co-operation and Development( Book )

4 editions published in 1998 in English and held by 288 WorldCat member libraries worldwide

Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries
Income tax schedules : distribution of taxpayers and revenues : a report by Organisation for Economic Co-operation and Development( Book )

11 editions published between 1981 and 1983 in English and held by 283 WorldCat member libraries worldwide

The Personal income tax base : a comparative survey : a report by Organisation for Economic Co-operation and Development( Book )

14 editions published in 1990 in English and held by 283 WorldCat member libraries worldwide

Model tax convention on income and on capital by Organisation for Economic Co-operation and Development( )

18 editions published between 1997 and 2000 in English and held by 281 WorldCat member libraries worldwide

The OECD Model Tax Convention and the commentaries on each individual articles thereof. The Model Tax Convention is presented in two volumes. Volume I contains the Introduction, the wording of the Model Convention and the relevant Commentaries, with historical notes. Volume II contains the positions of non-Member countries on the Model Tax Convention, the text of 16 OECD reports concerning various aspects of tax conventions, the list of tax treaties concluded between OECD Member countries and the Recommendation of the OECD Council concerning the Model Tax Convention
Improving access to bank information for tax purposes by Organisation for Economic Co-operation and Development( Book )

15 editions published between 1999 and 2007 in English and held by 202 WorldCat member libraries worldwide

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
 
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Model tax convention on income and on capital
Alternative Names
Ausschuss für Steuerfragen Organisation for Economic Co-operation and Development

Comité des affaires fiscales

Comité des affaires fiscales de l'0CDE

Comité des affaires fiscales de l'OCDE.

Comité des Affaires Fiscales Organisation for Economic Co-operation and Development

Comité Fiscal de l'OCDE.

Committee on Fiscal Affairs

Committee on Fiscal Affairs OECD.

Committee on Fiscal Affairs of the Organisation for Economic Co-operation and Development.

Committee on Fiscal Affairs Organisation for Economic Co-operation and Development

Fiskalausschuss Organisation for Economic Co-operation and Development

Komitet Podatkowy OECD.

Komitet Spraw Podatkowych OECD.

Komitet Spraw Podatkowych Organizacji Współpracy Gospodarczej i Rozwoju.

O.E.C.D. Committee on Fiscal Affairs

OCDE. Comité des affaires fiscales.

OCDE. Comité dos Assuntos Fiscais

OECD Comité des Affaires Fiscales

OECD. Committee on Fiscal Affairs.

OECD Fiskalausschuss

OECD Steuerausschuss

Organisation de coopération et de développement économiques Comité des affaires fiscales

Organisation de coopération et de développement économiques Comité fiscal

Organisation de coopération et de développement économiques, Committee on fiscal affairs

Organisation de coopération et de développement économiques (Paris) Comité de Asuntos Fiscales

Organisation de coopération et de développement économiques (Paris) Committee on Fiscal Affairs

Organisation de coopération et de développment economiques Comité des affaires fiscales

Organisation for Economic Co-operation and Development Ausschuss für Steuerfragen

Organisation for Economic Co-operation and Development Comité de Asuntos Fiscales

Organisation for Economic Co-operation and Development Comité des affaires fiscales

Organisation for Economic Co-operation and Development Committee on Fiscal Affairs

Organisation for Economic Co-operation and Development Fiskalausschuss

Organisation for Economic Co-operation and Development Steuerausschuss

Organisation for Economic Co-operation and Development Steuerausschuss Committee on Fiscal Affairs

Organization for Economic Co-operation and Development Committee on Fiscal Affairs

Organization for Economic Cooperation and Development Committee on Fiscal Affairs

Steuerausschuss Organisation for Economic Co-operation and Development, Committee on Fiscal Affairs

Languages
English (322)

French (4)

Italian (1)

Covers
Model tax convention on income and on capital