The first meeting of the OECD’s informal Task Force on Tax and Development was held on 11 May. They agreed to assist developing countries to develop effective tax systems.
L’année dernière, le montant moyen des impôts et le poids des contributions sociales sur les revenus du travail ont légèrement diminué dans 24 des 30 pays de l’OCDE alors que les gouvernements ont lutté afin de soutenir leur économie éprouvée par la plus grave récession depuis des décennie
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This guidance note describes a standard audit file for tax purposes that also includes inventory data elements. It updates SAF-T Version 1.0 issued in 2005 to include information on Inventory and Fixed Assets.
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This guidance note contains a detailed inventory of compliance and substantive tests performed by tax auditors that could also be performed by businesses to check the operation of their internal controls.
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This guidance note describes in general terms the standards that should be applied in the development of tax accounting software and the key controls that are expected from a tax perspective.
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This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.
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This guidance note describes the specification of the Standard Audit File for Payroll (SAF-P), and provides guidance to revenue bodies and software developers on its design, application and implementation.
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The purpose of this guidance note is to describe the design, in the form of a XML schema, of a Standard Audit File for Payroll (SAF-P) and its implementation. The objective is to enable payroll accounting software to create a SAF-P, containing reliable transaction data from payroll systems that covers a specific time period and which is easily readable by virtue of its standardisation of layout and format.
FTA Guidance Notes on E-Auditing Standards.
This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.