Latest Documents


  • 17-May-2013

    English

    Together for Better Outcomes: Engaging and Involving SME Taxpayers and Stakeholders

    This FTA study explores how engaging and involving SME taxpayers and stakeholders can contribute to improved outcomes and reduced costs. It also identifies a range of other benefits, including fairer competition, reduced compliance burdens, and improved trust.

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  • 17-May-2013

    English

    Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies

    Tax Administration 2013 (formerly the Comparative Information Series), produced by the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies (including all OECD, EU, and G20 members).

  • 17-May-2013

    English

    Co-operative Compliance: A Framework. From Enhanced Relationship to Co-operative Compliance

    Five years ago the FTA’s Study into the Role of Tax Intermediaries recommended that revenue bodies develop a relationship with large businesses based on trust and co-operation. This report is based on a detailed examination of the practical experiences of several countries since then.

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  • 17-May-2013

    English

    Managing Service Demand: A Practical Guide to Help Revenue Bodies Better meet Taxpayers’ Service Expectations

    This report provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice.

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  • 17-May-2013

    English

    Tax administration: OECD publishes new comparative information on OECD and other advanced and emerging economies

    This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technology, and elements of the legislative and administrative framework for tax administration across the 52 economies covered by the series.

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  • 30-April-2013

    English

    OECD’s Global Forum on Transfer Pricing releases a Draft Handbook on Transfer Pricing Risk Assessment

    The Steering Committee of the OECD Global Forum on Transfer Pricing publishes a Draft Handbook on Transfer Pricing Risk Assessment. This Handbook is intended to provide practical guidance to tax administrations in both OECD and non-OECD economies regarding the process of conducting transfer pricing risk assessments. Interested parties are invited to provide comments by 13 September 2013.

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  • 19-April-2013

    English

    OECD reports new developments in tax information exchange

    OECD Secretary-General Angel Gurria has presented a report to G20 Finance Ministers and Central Bank Governors that highlights measures to ensure that all taxpayers pay their fair share.

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  • 15-April-2013

    English, Excel, 527kb

    Network on Fiscal Relations across Levels of Government flyer 2013

    The Fiscal Network provides member countries with the analytical and statistical underpinnings for decisions on sub-central public finance and fiscal relationships among central, state and local governments; is a high level, multidisciplinary policy dialogue platform, between policy makers from different ministries (Finance, Interior, Budget, etc); and provides policymakers with a network of contacts to learn from other countries’

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  • 11-April-2013

    English

    Global Forum on tax transparency shifts focus to effectiveness of information exchange

    The Global Forum on Transparency and Exchange of Information for Tax Purposes (referred to as "the Global Forum"), has released its peer review reports for Belize, Finland, Iceland, Nauru, Poland, Portugal, Sweden and Turkey.

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  • 8-April-2013

    English

    What the BEPS are we talking about?

    “Recently more and more enterprises organised abroad by American firms have arranged their corporate structures aided by artificial arrangements between parent and subsidiary regarding intercompany pricing, the transfer of patent licensing rights, the shifting of management fees, and similar practices[...] in order to reduce sharply or eliminate completely their tax liabilities both at home and abroad.”

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