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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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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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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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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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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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Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.
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Tax Administration Guidance Series
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A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.
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A paper prepared by the Forum on Strategic Management on the principles of good tax administration.
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A paper prepared by the Forum on Strategic Management aimed at encouraging discussion and further research into revenue risk management.