La carga fiscal sobre las rentas salariales en México es una de las más bajas entre los países de la OCDE. En promedio, la "brecha fiscal" (carga fiscal definida como la diferencia entre los costes laborales totales y la renta neta percibida por el asalariado: impuesto sobre la renta, más contribuciones a la seguridad social salariales y patronales, menos transferencias, en porcentaje de los costes laborales totales) en el año 2009
English, PDF, 373kb
This guidance note describes a standard audit file for tax purposes that also includes inventory data elements. It updates SAF-T Version 1.0 issued in 2005 to include information on Inventory and Fixed Assets.
English, PDF, 439kb
This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.
English, PDF, 546kb
This guidance note contains a detailed inventory of compliance and substantive tests performed by tax auditors that could also be performed by businesses to check the operation of their internal controls.
English, PDF, 356kb
The purpose of this guidance note is to describe the design, in the form of a XML schema, of a Standard Audit File for Payroll (SAF-P) and its implementation. The objective is to enable payroll accounting software to create a SAF-P, containing reliable transaction data from payroll systems that covers a specific time period and which is easily readable by virtue of its standardisation of layout and format.
English, PDF, 390kb
This guidance note describes in general terms the standards that should be applied in the development of tax accounting software and the key controls that are expected from a tax perspective.
English, , 1,533kb
This guidance note describes the specification of the Standard Audit File for Payroll (SAF-P), and provides guidance to revenue bodies and software developers on its design, application and implementation.
English, , 77kb
Agreement between The Netherlands and Gibraltar for the exchange of information relating to tax matters
OECD releases discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention
FTA Guidance Notes on E-Auditing Standards.