Latest Documents


  • 23-January-2018

    English

    Eight FTA members kick off multilateral tax risk assurance programme to provide early certainty for tax administrations and MNEs

    A pilot of a new FTA programme for the multilateral risk assessment of large MNE groups was launched at an event today in Washington DC, hosted by the Internal Revenue Service.

    Related Documents
  • 23-January-2018

    English

    International Compliance Assurance Programme Pilot Handbook

    This handbook contains information on a pilot for ICAP, commencing in January 2018, including tax administrations from eight jurisdictions. The handbook is a working document and its content will be revised, based on experiences gained in the pilot, and used as the basis for the development of an ICAP operating manual, which will describe in detail the programme and the processes to be applied beyond the pilot.

    Related Documents
  • 9-November-2017

    English

    "Paradise Papers" leaks: Statement by Hans Christian Holte, Chair of the OECD's Forum on Tax Administration

    The world has turned strongly against tax evasion and aggressive tax planning. Thanks to ground-breaking international agreements, it is no longer possible to hide assets by simply placing them in offshore accounts or structures. Banking secrecy has been quickly disappearing and cooperation between tax administrations is rapidly improving.

    Related Documents
  • 29-September-2017

    English

    The Changing Tax Compliance Environment and the Role of Audit

    The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of areas where further work by the Forum on Tax Administration might assist tax administrations in their consideration and implementation of administrative reforms as a result of the changing compliance environment.
  • 29-September-2017

    English

    Shining Light on the Shadow Economy: Opportunities and threats

    This report looks at the impact on the shadow economy of changes in ways of working and business models, the growth of the digital economy and the emergence of new technologies. It sets out a number of examples of effective actions being taken by tax administrations utilising technology, behavioural insights and new sources of data.

    Related Documents
  • 29-September-2017

    English

    Leading tax administrations focused on effective delivery of the OECD/G20 BEPS outcomes, automatic exchange of information and tax certainty and collaborate on taxing users of the sharing economy

    The Forum on Tax Administration (FTA) is the leading international body concerned with tax administration. The FTA, which brings together Tax Commissioners from 50 advanced and emerging tax administrations (including OECD and G20 countries), held its Plenary meeting in Oslo on 27-29 September.

    Related Documents
  • 29-September-2017

    English

    Tax Administration 2017 - Comparative Information on OECD and Other Advanced and Emerging Economies

    This report is the seventh edition of the OECD's Tax Administration Comparative Information Series. It provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies. The format and approach for the 2017 edition of the publication has been revised. The commentary is now more succinct, focusing on significant tax administration issues and trends. It provides increased analysis, backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an 'inside view' on a range of topical issues tax administrations are managing. The report has three parts. The first contains seven chapters that examine and comment on tax administration performance and trends up to the end of the 2015 fiscal year. The second part presents the eight tax administration authored articles, while part three of the publication contains all the data tables which form the basis of the analysis in this report as well as details of the administrations that participated in this publication.
  • 25-September-2017

    English

    Tax administrations deliver on information exchange, BEPS and tax certainty agenda, and move forward on the digital and the sharing economy

    Tax administrations are playing a critical role as governments start implementing new international measures to counter offshore evasion and combat tax avoidance by multinational enterprises.

    Related Documents
  • 13-mai-2017

    Français, Excel, 262kb

    Communiqué de la 11ème réunion du Forum sur l'administration fiscal (FTA) 2017

    Communiqué de la 11ème réunion du Forum sur l'administration fiscal (FTA) 2017

    Documents connexes
    Also AvailableEgalement disponible(s)
  • 4-mai-2017

    Français

    Relever les défis fiscaux posés par l'économie numérique, Action 1 - Rapport final 2015

    L’essor de l’économie numérique soulève des défis qui se rapportent à la fiscalité internationale. Ce rapport analyse en détail ces défis. Il observe que l’économie numérique s’impose de plus en plus comme l’économie au sens propre, de sorte qu’il serait difficile, voire impossible, de l’isoler du reste de l’économie à des fins fiscales. Il ajoute toutefois que certains modèles économiques et attributs essentiels de l’économie numérique peuvent exacerber les risques de BEPS, et décrit les effets attendus des mesures issues de l’ensemble des actions qui constituent le projet BEPS. Il présente également les règles et mécanismes d’application qui ont été définis pour faciliter la collecte de la taxe sur la valeur ajoutée (TVA) à partir du pays où se trouve le consommateur lors de transactions transfrontalières entre entreprises et consommateurs, et qui permettront d’établir des règles du jeu équitables entre fournisseurs nationaux et étrangers. Enfin, le rapport étudie et analyse des solutions possibles aux défis fiscaux de plus large portée posés par l’économie numérique, et souligne la nécessité de suivre les évolutions de l’économie numérique au fil du temps.
  • 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>