Latest Documents


  • 29-novembre-2012

    Français

    Le réseau pour la discipline fiscale extra territoriale du forum sur l’administration fiscale se réunit a Tokyo

    Communiqué de presse suite à la réunion du réseau pour la discipline fiscale extra territoriale du forum sur l’administration fiscale à Tokyo

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  • 25-January-2012

    Spanish

    Aumento de ingresos fiscales: elemento clave para el desarrollo económico en América Latina

    Una mayor movilización de los recursos domésticos se considera normalmente fundamental para que los países puedan afrontar con éxito los desafíos del desarrollo y alcanzar mayores niveles de vida para todos sus habitantes.

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  • 19-January-2012

    English

    Dealing Effectively with the Challenges of Transfer Pricing

    This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible. 
  • 19-January-2012

    English, PDF, 876kb

    Right from the Start: Influencing the Compliance Environment for Small and Medium Enterprises

    This information note introduces the concept of ‘Right from the Start’ and shares examples of measures aimed at influencing taxpayer behaviour through early interventions or lasting alterations to the compliance environment. It sets out theoretical concepts, provides practical guidance on how these may be applied, and discusses how this can lead to savings and improved compliance outcomes while also benefitting taxpayers.

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  • 19-janvier-2012

    Français

    Fiscalité : 7e réunion du Forum sur l’administration fiscale "améliorer la discipline fiscale par la coopération"

    La 7e réunion du Forum sur l’administration fiscale, qui rassemblait les directeurs des administrations fiscales de 43 pays, s’est conclue sur l’engagement commun et renforcé de lutter contre le fléau de la fraude fiscale extraterritoriale.

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  • 19-January-2012

    English, PDF, 336kb

    Working Smarter: Executive Overview

    Revenue bodies in many countries have been set challenging cost reduction targets while they are also required to maintain or even improve their standards of service delivery and the effectiveness of their compliance activities. Against this background, the Forum has undertaken a project under the title of ‘Working Smarter’ to examine measures taken by revenue bodies to reduce costs and increase efficiency.

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  • 19-January-2012

    English, PDF, 1,105kb

    Working Smarter in Revenue Administration: Using Demand Management Strategies to Meet Service Delivery Goals

    This information note summarises the findings of a study conducted by the Forum on Tax Administration‘s Taxpayer Services Sub-group to identify what processes revenue bodies have in place and what steps are taken to understand the root causes of service demand and how that knowledge is applied to either reduce demand or shift it to more cost-efficient channels.

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  • 19-January-2012

    English, PDF, 1,299kb

    Security and Authentication Issues in the Delivery of Electronic Services to Taxpayers

    This report summarises the findings of a survey conducted by the Forum on Tax Administration's Taxpayer Services Sub-group to assess and provide a comprehensive picture of the major security and identity authentication issues faced by member countries in delivering e-services, and the solutions implemented or planned.

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  • 19-January-2012

    Spanish

    La 7ma. reunión del Foro sobre Administración Tributaria "Fortalecer el cumplimiento tributario a través de la cooperación"

    La 7ma. reunión del Foro sobre Administración Tributaria, el cual reúne a los líderes de las administraciones tributarias de 43 países, concluyó con el compromiso unificado y fortalecedor de luchar contra el abuso fiscal offshore.

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  • 19-January-2012

    English, PDF, 1,226kb

    Reducing Opportunities for Tax Non-compliance in the Underground Economy

    Building on the Forum’s previous work on compliance risk management, this information note explores the approaches and experiences of member revenue bodies in addressing tax risks associated with the underground economy, including the use of electronic payment systems to both conceal and reveal unreported income.

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