Latest Documents


24-October-2014

English

Measures of Tax Compliance Outcomes - A Practical Guide

This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.

24-October-2014

English

Increasing Taxpayers' Use of Self-service Channels

Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.

24-October-2014

English

Tax Compliance by Design - Achieving Improved SME Tax Compliance by Adopting a System Perspective

This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.

7-October-2014

English

Comments published on BEPS Action 11 request for input

On 4 August 2014, interested parties were invited to comment on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it. Comments received have now been published.

Related Documents

1-October-2014

English

OECD Working Group on Bribery - Annual Report

This report provides a brief overview of the OECD Anti-Bribery Convention and how it works. It also outlines how the Working Group on Bribery contributes to the global fight against corruption.

1-October-2014

English

OECD issues revised calendar for stakeholder consultation

Input from relevant stakeholders is essential in order to develop the measures envisaged in the BEPS Action Plan. The timetable for stakeholders’ input is now available on line with the dates when discussion drafts will be published and public consultations held in relation to the 2015 BEPS outputs.

30-September-2014

English

Tax benefits from company cars

Company cars form a large proportion of the car fleet in many countries and are influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

30-September-2014

English

Under-taxing drivers is bad for environment and health, OECD says

Advanced economies are pushing up carbon emissions, traffic congestion and air pollution by under-taxing company cars and diesel fuel, according to new OECD research.

26-September-2014

English

Developed and developing countries gather at the OECD to tackle BEPS

Almost 300 senior tax officials from more than 100 countries and international organisations met in Paris on 25-26 September 2014 during the 19th Annual Global Forum on Tax Treaties to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).

25-September-2014

English, PDF, 160kb

Report to the G20 Finance Ministers and Central Board Governors (September 2014)

This report shows progress by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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