The taxation of small and medium-size enterprises (SMEs) is an important topic for policy makers. The OECD has just released Tax Policy Study No. 18: “Taxation of SMEs: Key Issues and Policy Considerations”, which examines a broad range of SME tax issues.
This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.
English, , 1,939kb
This handbook aims to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. &l
The OECD is increasing its commitment to work with African countries to develop tax systems reflecting the highest international standards of effectiveness, accountability and transparency.
Money laundering is a serious threat to the legal economy and affects the integrity of financial institutions. If left unchecked, it will corrupt society as a whole. The OECD has just released a handbook to help tax administrations detect and deter money laundering.
English, , 331kb
African Tax Online Newsletter Issue 1
English, , 209kb
Frequently asked questions about the project on countering offshore tax evasion. Last updated 28 September 2009.
English, , 1,307kb
This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.
English, , 169kb
A report to G20 Finance Ministers and Central Bank Governors on the Outcomes of the Los Cabos (Mexico) Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes.