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Reports and Guidelines
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INTERPRETATION GUIDELINE IG 12/01

INTERPRETATION GUIDELINE IG 12/01  1 GOODS AND SERVICES TAX; INCOME ...

Australian GAAR

ATOs Guide for taxpayers - Investigating tax-effective arrangements - ...

UK GAAR

A General Anti-Abuse Rule (GAAR) - Consultation document Publication ...

UK: Consultation Document on Anti-Avoidance

Reform of two anti-avoidance provisions: (i) the attribution of gains ...

UK - HMRC’S GAAR Guidance

OECD SECRETARY-GENERAL REPORT TO THE G20 FINANCE MINISTERS

SINGAPORE TAX GUIDE FOR TAX ON SOFTWARE PAYMENTS

IRAS e-Tax Guide - Rights-Based Approach for Characterising Software ...

SINGAPORE TAX GUIDE ON E-COMMERCE TRANSACTIONS

IRAS E-TAX GUIDE EQUITY REMUNERATION INCENTIVE SCHEME (ERIS)

Equity Remuneration Incentive Scheme (ERIS) (Second Edition) IRAS e-Tax ...

IRAS E-TAX GUIDE ON TAX TREATMENT OF EMPLOYEE STOCK OPTIONS

Tax Treatment of Employee Stock Options And Other Forms of Employee ...

ELECTRONIC SALES SUPPRESSION A THREAT TO TAX REVENUES

ELECTRONIC SALES SUPPRESSION A THREAT TO TAX REVENUES Electronic sales ...

HM REVENUE & CUSTOMS, GUIDANCE NOTE : STATUTORY RESIDENCE TEST (SRT)

HM REVENUE CUSTOMS, GUIDANCE NOTE : STATUTORY RESIDENCE TEST (SRT), ...

TAX TREATY TREATMENT OF TERMINATION PAYMENTS – OECD DRAFT PROPOSALS

OECD MODEL TAX CONVENTION: Tax Treaty Treatment of Termination Payments ...

OECD - ADDRESSING BASE EROSION AND PROFIT SHIFTING

OECD - ADDRESSING BASE EROSION AND PROFIT SHIFTING Executive summary ...

GUIDELINES FOR INCOME TAX TREATMENT OF MALAYSIAN FINANCIAL REPORTING STANDARDS (MFRS) 5: NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS

GUIDELINES FOR INCOME TAX TREATMENT OF MALAYSIAN FINANCIAL REPORTING ...

OECD : ACTION PLAN ON BASE EROSION AND PROFIT SHIFTING

OECD : ACTION PLAN ON BASE EROSION AND PROFIT SHIFTING Acronyms and ...

UNITED NATIONS HANDBOOK ON SELECTED ISSUES IN ADMINISTRATION OF DOUBLE TAX TREATIES FOR DEVELOPING COUNTRIES

UNITED NATIONS HANDBOOK ON SELECTED ISSUES IN ADMINISTRATION OF DOUBLE ...

Final Report of the Expert Committee on General Anti Avoidance Rules (GAAR) in Income-tax Act, 1961

Final Report of the Expert Committee on General Anti Avoidance Rules ...

TAX REFORMS IN EU MEMBER STATES 2013

TAX REFORMS IN EU MEMBER STATES 2013 TAX POLICY CHALLENGES FOR ECONOMIC ...

REPORT OF THE COMMISSION EXPERT GROUP ON TAXATION OF DIGITAL ECONOMY

REPORT OF THE COMMISSION EXPERT GROUP ON TAXATION OF DIGITAL ECONOMY ...

Report of the Committee on Taxation of E-Commerce

Section 92CC of the Income-Tax Act, 1961 – Transfer Pricing – Advance Pricing Agreement (APA) – Advance Pricing Agreement (APA) Programme of India

DRAFT CONTENTS OF 2017 UPDATE OF OECD MODEL TAX CONVENTION