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This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sha
This publication examines the High Net Worth Individual taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges.
Quatre publications récentes jettent un éclairage sur les tendances actuelles et les approches pour gérer les grandes entreprises et les particuliers les plus fortunés ; pour les autorités fiscales, les grandes entreprises, les contribuables et les intermédiaires qui les conseillent.
This publication 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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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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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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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.
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.
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.
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.