Latest Documents

  • 12-January-2009

    English, , 786kb

    Taxation: Vital to meeting today’s development challenges

    On the face of it, taxation and domestic resource mobilisation might be low on the list of today’s priorities. Yet even in these difficult times, there are compelling reasons for putting tax at the top of the development agenda.

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  • 28-October-2008


    Discussion draft released on project on high net worth individuals

    OECD consults on its project on high net wealth individuals

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  • 2-octobre-2008


    Statistiques des recettes publiques de l’OCDE 2008 / Réunion d’information sur la politique fiscale – 11.00h, mercredi 15 octobre 2008

    L’OCDE publiera l’édition 2008 de Statistiques des recettes publiques le 15 octobre prochain. Cette publication annuelle présente de manière identique pour tous les pays de l’OCDE des statistiques fiscales détaillées et comparables au niveau international depuis 1965.

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  • 2-July-2008

    English, PDF, 841kb

    Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

    This guidance note has been prepared to assist member revenue bodies advance their thinking and practices concerning the monitoring of taxpayers’ compliance with the tax laws and to generally promote discussion among Forum members on this important strategic tax administration issue.

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  • 12-mars-2008

    Français, , 411kb

    Dispositifs de transmission d'informations par des tiers et déclarations fiscales préremplies : approches adoptées par le Danemark et la Suède

    La présente note d'information décrit les principales caractéristiques des dispositifs de transmission d'informations par des tiers mis en place au Danemark et en Suède pour étayer le système des déclarations d'impôt sur le revenu préremplies.

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  • 10-March-2008


    Study into the Role of Tax Intermediaries

    This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

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  • 11-January-2008

    English, , 29kb

    Fourth Meeting of the OECD Forum on Tax Administration: opening statement

    At the opening of the Fourth Meeting of the OECD Forum on Tax Admininstration, Mr. Pier Carlo Padoan introduces the three areas that the meeting in Cape Town focuses on and emphasises how tax administrations have a key role to play in helping governments meet these challenges.

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  • 23-July-2007


    Discussion Drafts on Tax Intermediaries Study: draft working papers

    The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference ), has made three additional draft working papers available.

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  • 28-mai-2007


    Nouveau président du forum de l’administration fiscale de l’OCDE

    L’OCDE a le plaisir d’annoncer la nomination d’un nouveau Président du forum sur l’administration fiscale (FAI). M. Paul Gray, CB, Président de ‘Her Majesty’s Revenue & Customs (HMRC)’ de Royaume-Uni qui prendra ses fonctions le 1 juin 2007. Il remplace M. Mark W. Everson, Directeur général de l’Internal Revenue Service (IRS) aux États-Unis.

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  • 4-May-2007

    English, , 652kb

    Improving Taxpayer Service Delivery: Channel Strategy Development

    The purpose of this guidance note is to promote thinking among revenue bodies on the development of a channel strategy, a set of actions intended to achieve optimal usage of the various means (i.e. channels) for delivering services to taxpayers. The note provides ideas on developing such a strategy, based largely on the experiences of selected revenue bodies.

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