Latest Documents


  • 3-July-2009

    English, , 582kb

    Information Note - General Administrative Principles: Corporate governance and tax risk management

    This information note deals with the topic of corporate governance and tax risk management. It shares and builds on the experiences and lessons of three countries, Australia, Canada and Chile in encouraging good corporate governance and continuing to develop approaches to sound tax risk management. Despite these countries’ diverse regulatory environments and experiences they suggest a number of common benefits, challenges, and best

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  • 3-July-2009

    English, , 767kb

    Guidance Note - Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that

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  • 3-July-2009

    English, , 481kb

    Guidance Note - Standard Business Reporting

    In most countries financial data reporting to government imposes significant costs for businesses due to the many data formats and descriptions used. SBR standardises and rationalises these to make financial reporting easier and cheaper for business.

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  • 25-June-2009

    English

    Banking on fair tax

    The financial crisis might not have been caused by taxation, but it nonetheless raises concerns about evasion, compliance and transparency in financial markets. The OECD Observer asked South Africa's minister of finance, Pravin Gordhan, who chairs the OECD's Forum on Tax Administration, to explain.

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  • 29-mai-2009

    Français

    Vers une coopération mondiale des administrations fiscales en vue d’améliorer la perception des recettes pour réduire les déficits budgétaires

    Face à la lutte des États contre la crise économique mondiale et aux déficits budgétaires croissants, des autorités fiscales de toutes les régions du monde ont convenu d’un nouveau plan de coopération.

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  • 29-mai-2009

    Français

    Cinquième Forum de l’OCDE sur l’administration fiscale : Communiqué de Paris

    La cinquième réunion du Forum sur l’administration fiscale de l’OCDE s’est tenue à Paris les 28 et 29 mai 2009, réunissant plus de 100 participants de 34 pays membres et non membres de l’Organisation.

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  • 2-April-2009

    English, , 1,338kb

    Information Note - Managing and Improving Compliance: Recent Developments in Compliance Risk Treatments

    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. While commenting on a range of non-compliance risk areas, it gives particular focus to

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  • 2-April-2009

    English, , 2,565kb

    Information Note - Managing and Improving Compliance: Recent Developments in Compliance Risk Treatment - A Catalogue of Revenue Body Initiatives

    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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  • 18-March-2009

    English, , 53kb

    Berwin Leighton Paisner LLP (UK)

    Berwin Leighton Paisner LLP (UK)

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  • 18-mars-2009

    Français

    Consultation et commentaires publics sur le projet de l'OCDE relatif aux « Particuliers les Plus Fortunés »

    Le 9 février 2009 l'OCDE a tenu une consultation sur son projet relatif aux « Particuliers les Plus Fortunés ». La consultation faisait suite à la publication d'un document de discussion sur le projet (octobre 2008).

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