Latest Documents


  • 3-July-2009

    English, PDF, 481kb

    Standard Business Reporting

    This guidance note seeks to provide sufficient information about Standard Business Reporting (SBR) to enable revenue bodies to consider its relevance to their Government and play a major role in cross-Government deliberations and implementation, if deemed appropriate. It has been prepared following research by HMRC officials and with the assistance of revenue bodies participating in the FTA's Taxpayer Services Sub-group.

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  • 3-July-2009

    English, PDF, 767kb

    Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.

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  • 3-July-2009

    English, PDF, 582kb

    General Administrative Principles: Corporate governance and tax risk management

    This information note shares and builds on the experiences and lessons of Australia, Canada and Chile in encouraging good corporate governance and continuing to develop approaches to sound tax risk management. Despite these countries’ diverse regulatory environments and experiences they suggest a number of common benefits, challenges, and best practice considerations.

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  • 25-June-2009

    English

    Banking on fair tax

    The financial crisis might not have been caused by taxation, but it nonetheless raises concerns about evasion, compliance and transparency in financial markets. The OECD Observer asked South Africa's minister of finance, Pravin Gordhan, who chairs the OECD's Forum on Tax Administration, to explain.

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  • 25-June-2009

    English

    Tackling tax abuse

    Article in the OECD Observer (June 2009). Though OECD work on making international tax fairer began over 50 years ago, it was not until 1998 and a report on harmful tax competition that the OECD stepped up its work against tax evasion, tax havens and abuse.

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  • 25-June-2009

    English

    Open book

    Interview with Klaus Tschütscher, Prime Minister of Liechtenstein, for the OECD Observer (June 2009).

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  • 25-June-2009

    English

    Clearer tax

    Article for the OECD's Observer (June 2009), written by Jeffrey Owens, Director of the Centre for Tax Policy and Administration.

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  • 25-June-2009

    English

  • 25-June-2009

    English

    Why tax matters for development

    Article for the OECD Observer (June 2009), written by Jeffrey Owens, Director, and Richard Parry, Head of the Global Relation Unit, Centre for Tax Policy and Administration.

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  • 23-June-2009

    English

    Moving forward on the global transparency and tax information exchange agenda

    Addressing a conference organised by the French and German governments in Berlin on the fight against tax fraud and evasion, OECD Secretary-General Angel Gurría welcomed progress in implementing international standards of transparency and exchange of information for tax purposes. He announced that the next meeting of the Global Forum on Transparency and Information Exchange, which guides the OECD’s work in this area, will take place

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