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12-avr.-2007
This news statement announces the availability of three working papers concerned with the 'Tax Intermediaries Study'. See also the 'Terms of Reference' released on 17 January 2007.
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13-févr.-2007
La série « Informations comparatives », réalisée par le Centre de politique et d’administration fiscales avec l’accord du Comité des affaires fiscales (CFA), présente des données internationales comparatives sur certains aspects des systèmes fiscaux et de leur administration dans l’OCDE et dans une sélection de pays non membres de l’OCDE.
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08-févr.-2007
This paper, written by Prof. Herman Vollebergh, Department of Economics, Erasmus University Rotterdam, provides a review of the literature on impacts of environmental policy instruments on technological change.
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17-janv.-2007
L'OCDE énonce ce jour les termes de référence de l'étude sur le rôle des intermédiaires fiscaux, tel qu'il a été défini lors du forum sur l'administration fiscale. Cette étude, qui s'achèvera fin 2007, est la deuxième parmi la série de travaux thèmatiques que le forum a convenu de mettre en oeuvre lors de sa réunion à Séoul, en Corée, en septembre 2006.
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20-déc.-2006
The high price of some new non-polluting energy technologies makes it hard for them to compete with traditional energy sources. To curb industrial pollution, many OECD countries have introduced pollution taxes. (Video also available in Spanish).
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24-oct.-2006
The purpose of this note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities.
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22-mai-2006
La présente note vise à partager des informations concernant les stratégies utilisées par un certain nombre d’administrations fiscales pour augmenter les taux d’utilisation des services électroniques, en particulier pour les déclarations fiscales.
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30-mars-2006
This note summarises the findings of a survey across 8 member countries to gather information on the key strategies employed to promote increased take-up of electronic services.
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30-mars-2006
This report briefly describes the use of pre-populated returns that has become a feature of the personal tax systems in a number of countries over the last decade or so. In doing so, it elaborates on a number of critical success factors for efficient and effective arrangements (e.g., comprehensive third-party reporting systems, high integrity taxpayer identifiers, compatible legislative framework, and effective use of technology), bearing in mind the objective of providing as many taxpayers as possible with a pre-filled return that is largely complete.
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14-mars-2006
This report outlines the findings from a 2005 survey of revenue bodies in six member countries (i.e. Australia, Canada, New Zealand, the Netherlands, UK and US) of solutions implemented, both administrative and technical, to manage email communications with citizens. It also includes additional insights provided by delegates during discussion of a draft version of this report at the FTA Taxpayer Services Sub-group meeting in September 2005.
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www.itdweb.org
A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
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Évaluation par le Forum mondial sur la transparence et l’échange de renseignements 2009
Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies
