Search results with tag "Operation and development"
MANUAL ON EFFECTIVE MUTUAL AGREEMENT …
www.oecd.orgto both tax administrators and taxpayers in the Organisation for Economic Co-operation and Development’s (OECD’s) Member countries and non-OECD Member countries, basic information on the operation of Mutual Agreement Procedures (MAP) under bilateral tax treaties and to identify best practices for MAP. Purpose of the manual
A Guide for Anti-Corruption risk Assessment
d306pr3pise04h.cloudfront.netanti-corruption, and to take action in support of UN goals and issues. The UN Global Compact is a leadership ... • Organization for Economic Co-operation and Development (OECD), Anti-Corruption Division • Petroleo Brasileiro SA – Petrobras ... Anti-corruption efforts are important to the Deloitte1 global network of member firms, and our ...
SECTION 31 OF THE INCOME TAX ACT, 1962 (the Act ...
www.sars.gov.za1.2.4 OECD Guidelines: The Organisation for Economic Co-operation and Development (OECD) Report on Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, published in July 1995 and supplemented with additional chapters and revisions to the contents thereof. 1.2.5 Transfer prices: Transfer prices are the prices at ...
Action Plan on Base Erosion and Profit Shifting - OECD
www.oecd.orgOECD Organisation for Economic Co-operation and Development PE Permanent establishment TFTD Task Force on Tax and Development TUAC Trade Union Advisory Committee to the OECD UN United Nations VAT Value added tax ... co-operated to ensure coherence in a narrow field, namely to prevent double ...
Towards Global Tax Co-operation - OECD
www.oecd.orgORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT Pursuant to Article 1 of the Convention signed in Paris on 14th December 1960, and which came into force on 30th September 1961, the Organisation for Economic
Good Practice - IIA
iiabelgium.orgThe PEM-PAL network, launched in 2006 with the help of the World Bank, is a ... OECD Organisation for Economic Co-Operation and Development OLAF European Anti-Fraud PEM-PAL Public Expenditure Management Peer Assisted ... or anti-corruption program (awareness, prevention, detection, investigation). ...
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