Latest Documents


  • 11-March-2011

    English

    Disclosure initiatives on the rise

    The 2011 OECD report, "Tackling Aggressive Tax Planning through Improved Transparency and Disclosure".

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  • 1-March-2011

    English, PDF, 8,169kb

    Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010)

    This fourth edition contains a number of new sections (e.g. the administration of high net worth individuals, the impacts of global financial crisis on tax debts) and a new chapter dealing with selected aspects of human resource management in revenue bodies.

  • 1-February-2011

    English

    Tackling Aggressive Tax Planning through Improved Transparency and Disclosure

    01/02/2011 - Aggressive tax planning is a major risk to the revenue base of many countries. Countries have developed a number of strategies to deal with aggressive tax planning.

  • 15-December-2010

    English

    Tax revenues fall in OECD countries

    Tax revenues fell in cash terms during 2009 in most OECD countries, driven downward by declining economic activity and tax cuts aimed at cushioning the effects of the recession that followed the financial crisis.

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  • 28-October-2010

    English

  • 27-October-2010

    English, PDF, 1,249kb

  • 27-October-2010

    English, PDF, 728kb

    Understanding and Influencing Taxpayers' Compliance Behaviour

    This information note describes the findings from a survey to member countries and studies of scientific literature on taxpayer compliance behaviour. The purpose is to describe current knowledge on taxpayer compliance behaviour in order to assist countries in their effort to cost effectively influence taxpayer behaviour to improve compliance.

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  • 22-October-2010

    English

    2010 OECD Study on Offshore Voluntary Disclosure

    Vast amounts of tax are lost to offshore tax evasion every year. Certain estimates put the number at 100 billion $ for the United States alone. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion.

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  • 16-September-2010

    English, Excel, 868kb

    Joint Audit Report

    This report examines how, in the light of the increase in cross-border activities and investments of business entities and individuals, international co-ordination and collaboration could be advanced through the use of joint audits.

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  • 16-September-2010

    English, PDF, 510kb

    Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks

    This report provides a framework for a voluntary code of conduct for revenue bodies and banks. This is based upon the concepts developed, and proposals set out in the report Building Transparent Tax Compliance by Banks (2009) and the earlier report Study into the Role of Tax Intermediaries (2008).

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