6-October-2017
Spanish, PDF, 2,073kb
Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal
4-February-2016
English, PDF, 216kb
Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)
26-August-2014
English, PDF, 200kb
The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.
5-July-2012
English, PDF, 304kb
The OECD's Committee on Fiscal Affairs (CFA) invites public comments on the draft Commentary on the International VAT Neutrality Guidelines. This draft Commentary provides guidance on the practical implementation of the six International VAT Neutrality Guidelines approved by the CFA in July 2011. Public comments should be sent before 26 September 2012 to vat@oecd.org.
5-September-2011
English, Excel, 746kb
26-August-2011
English, Excel, 389kb
The OECD Standard Transmission Format Version 2.1 user guide
1-June-2011
English
New amendments to the multilateral Convention on Mutual Administrative Assistance in Tax Matters open the Convention to all countries, allowing them to benefit from cross border tax co-operation and information sharing.
1-March-2011
English, PDF, 8,169kb
This fourth edition contains a number of new sections (e.g. the administration of high net worth individuals, the impacts of global financial crisis on tax debts) and a new chapter dealing with selected aspects of human resource management in revenue bodies.
3-July-2009
English, PDF, 481kb
This guidance note seeks to provide sufficient information about Standard Business Reporting (SBR) to enable revenue bodies to consider its relevance to their Government and play a major role in cross-Government deliberations and implementation, if deemed appropriate. It has been prepared following research by HMRC officials and with the assistance of revenue bodies participating in the FTA's Taxpayer Services Sub-group.