Latest Documents


  • 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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  • 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

    English

    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

    Français

    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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  • 15-August-2008

    English, , 32kb

    Joint Statement by the South African Minister of Finance, Trevor A. Manuel, and the OECD Secretary-General, Angel Gurría, regarding Enhanced Engagement between South Africa and the OECD

    The world is rapidly transforming and a number of dynamic emerging economies,including South Africa, have become major players and trading partners with the members of the Organisation for Economic Co-operation and Development(OECD). In this context, the OECD Members have recognised the need for theOrganisation to become more open and relevant in order to realise its strategicgoal of becoming an important hub for dialogue on globally

  • 2-July-2008

    English, , 841kb

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

    National revenue bodies play a critical role in the workings of Government, responsible for collecting the vast bulk of revenue required to fund the services Governments are expected to deliver. Achieving high and improved levels of compliance with tax laws is central to meeting Government revenue targets, and in turn the level of services that can be provided. This guidance note provides practical guidance to national revenue bodies

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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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