Latest Documents


  • 18-October-2004

    English, , 602kb

    Information Note - Compliance Risk Management - Audit Case Selection Systems

    This information note, consisting largely of a number of country case studies, seeks to illustrate the applicatio of compliance risk management techniques in the audit case selection processes of revenue authorities in a number of OECD member countries. The note was prepared with the assistance of officials from revenue authorities in Australia, Austrai, Canada, Finland, France, Germany, Greece, Ireland, Japan, New Zealand, Norway,

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  • 18-October-2004

    English, , 725kb

    Guidance Note - Compliance Risk Management - Managing and Improving Tax Compliance

    The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions. It provides information about the way in which treatment strategies influence the behaviour of

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  • 5-May-2004

    English, , 130kb

    Guidance Series: Record Keeping Guidance

    The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int

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  • 5-May-2004

    English, , 229kb

    Guidance Series: Electronic Payment Systems - Accountability Guidance

    The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</

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  • 5-May-2004

    English, , 123kb

    Guidance Series: Transaction Information Guidance

    The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.

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  • 29-October-2003

    English, , 173kb

    General Administrative Principles - Taxpayers' Rights and Obligations

    Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.

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  • 29-October-2003

    English, , 541kb

    Tax Administration Guidance Series

    Tax Administration Guidance Series

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  • 29-October-2003

    English, Excel, 51kb

    Taxpayers' Rights and Obligations - Practice Note

    A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.

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  • 25-June-2001

    English, , 61kb

    Principles of Good Tax Administration - Practice Note

    A paper prepared by the Forum on Strategic Management on the principles of good tax administration.

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  • 19-June-2001

    English, , 115kb

    Risk Management - Practice Note

    A paper prepared by the Forum on Strategic Management aimed at encouraging discussion and further research into revenue risk management.

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