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Implementing tax policy in an increasingly globalised world is becoming more challenging for tax administrators. Recognising the increasing importance of the strategic management of tax administration issues, the Committee on Fiscal Affairs established the Forum on Tax Administration.
What's new
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04-Jun-2009
This report sets out the conclusions of the OECD study that examined the role of banks in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. The report makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.
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04-Jun-2009
This report sets out the conclusions of the OECD’s study on tax compliance within the High Net Worth Individuals (HNWI) taxpayer segment. The report concludes that HNWIs pose significant challenges to tax administrations because of the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system. The study found that by focussing resources on the HNWI segment, significant improvements in compliance can be achieved.
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29-May-2009
With governments facing soaring budget deficits as they seek to combat the global economic slump, tax authorities from around the world have agreed on a new cooperation plan to encourage tax compliance and counter tax evasion and abusive tax avoidance, with special focus on banks, wealthy individuals and offshore activities.
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29-May-2009
Tax Commissioners from OECD and non-OECD countries met to discuss the challenges and opportunities currently facing revenue bodies and taxpayers around the world as a result of the first truly global financial and economic crisis. The Communiqué is now available.
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02-Apr-2009
This note is published in conjunction with the information note - Managing and Improving Compliance: Recent Developments in Risk Treatment and provides a catalogue of more innovative or unusual risk treatment approaches developed and applied by revenue bodies to address non-compliance in the small and medium enterprise (SME) sector.
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02-Apr-2009
This information note describes recent progress by revenue bodies in the development of more innovative or unusual risk treatment approaches to address non-compliance in the small and medium enterprise (SME) sector and provides examples of evaluation approaches adopted by agencies to measure the impacts and outcomes of these new treatment methods.
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18-Mar-2009
On February 9, 2009 the OECD held a consultation on its project on High Net Worth Individuals (“HNWI”). The consultation followed from the release of a discussion paper on the project (October 2008). The consultation was attended by over 20 industry representatives and private client advisors and over 25 senior officials from OECD member and observer countries. To read or download the comments please click on the links.
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20-Jan-2009
The Comparative Information Series (CIS) is a comprehensive survey of tax administration practices across 30 OECD and 13 selected non-OECD countries. This third edition has a new format and increased comparative analysis of the underlying data. It also includes new sections on issues such as large taxpayer operations, tax debt management, service delivery standards, electronic filing and other e-services, tax disputes and administrative review. A useful overview of its contents can be found in the executive summary.
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A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
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