Administration fiscale

Study into the Role of Tax Intermediaries

 

Table of contentsHow to Obtain this Publication

News ReleasesRelated Material

 

ISBN Number:
Publication Date: 8/04/2008
Pages: 90

 

Study into the Role of Tax Intermediaries

 

This report sets out the conclusions of the OECD Tax Intermediaries Study, that commenced in September 2006 following the Forum on Tax Administration’s (FTA) third meeting in Seoul, Korea.

The heads and deputy heads of revenue bodies who attended that meeting were unanimous in noting concerns about non-compliance with tax laws in an international context, in particular in relation to the spread of aggressive tax planning marketed by some tax intermediaries (e.g. law and accounting firms, other tax advisors and financial institutions).

The mandate to the study team was therefore to improve understanding of the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the study team was to identify strategies for strengthening the relationship between tax intermediaries and revenue bodies.

The report concludes that to understand the role of tax intermediaries and, more importantly, to influence their behaviour, revenue bodies need to take a broader approach.  Tax intermediaries are the supply side of a relationship in which taxpayers, their clients, form the demand side.  This is a tripartite relationship in which revenue bodies are the other party.  Therefore, the report explores strategies to improve the relationships between revenue bodies and large corporate taxpayers.

The report also concludes that risk management is an important tool enabling revenue bodies to prioritise risk and allocate resources effectively.  It identifies strategies to directly address the risks posed by taxpayers and tax intermediaries engaged in aggressive tax planning.


Table of contents

 

Executive Summary
Chapter 1. Introduction
Chapter 2. The Seoul Declaration: A History, Context, and Framework for this Report
Chapter 3. The Tax Environment
Chapter 4. Responding to Tax Intermediaries Who Engage in Aggressive Tax Planning
Chapter 5. Risk Management
Chapter 6. The Need for Information
Chapter 7. Revenue Body Attributes
Chapter 8. The Enhanced Relationship
Chapter 9. Banks
Chapter 10. Conclusions and Recommendations
Annex 4.1. Background
Annex 4.2. USA - Office of Professional Responsibility (OPR) and Circular 230
Annex 4.3. USA - Future Compliance Agreements
Annex 6.1. USA - Reportable Transactions
Annex 6.2. UK - Disclosure Regime
Annex 7.1. Achieving Commercial Awareness
Annex 7.2. The Impartial Approach
Annex 8.1. Ireland - The Cooperative Approach to Tax Compliance


How to obtain this publication

 

Readers can access the full version of the Study into the Role of Tax Intermediaries choosing from the following options:


News Releases

 

Fourth OECD Forum on Tax Administration: Cape Town Communique


Related Material

 

Related Documents

 

Building transparent tax compliance by banks

Engaging with High Net Worth Individuals on Tax Compliance

 

Also Available

Countries list

  • Afghanistan
  • Afrique du Sud
  • Albanie
  • Algérie
  • Allemagne
  • Andorre
  • Angola
  • Anguilla
  • Antigua-et-Barbuda
  • Antilles Néerlandaises
  • Arabie Saoudite
  • Argentine
  • Arménie
  • Aruba
  • Australie
  • Autorité Nationale Palestinienne
  • Autriche
  • Azerbaïdjan
  • Bahamas
  • Bahreïn
  • Bangladesh
  • Barbade
  • Belgique
  • Belize
  • Bermudes
  • Bhoutan
  • Bolivie
  • Bosnie-Herzégovine
  • Botswana
  • Brunéi Darussalam
  • Brésil
  • Bulgarie
  • Burkina Faso
  • Burundi
  • Bélarus
  • Bénin
  • Cambodge
  • Cameroun
  • Canada
  • Cap-Vert
  • Caïmanes, Îles
  • Centrafricaine, République
  • Chili
  • Chine (République populaire de)
  • Chypre
  • Colombie
  • Comores
  • Congo, La République Démocratique du
  • Corée
  • Corée, République Populaire Démocratique de
  • Costa Rica
  • Croatie
  • Cuba
  • Côte D'ivoire
  • Danemark
  • Djibouti
  • Dominicaine, République
  • Dominique
  • Egypte
  • El Salvador
  • Emirats Arabes Unis
  • Equateur
  • Erythrée
  • Espagne
  • Estonie
  • Etats Fédérés de Micronésie
  • Etats-Unis
  • Ethiopie
  • ex-République yougouslave de Macédoine (ERYM)
  • Fidji
  • Finlande
  • France
  • Gabon
  • Gambie
  • Ghana
  • Gibraltar
  • Grenade
  • Groenland
  • Grèce
  • Guatemala
  • Guernesey
  • Guinée Équatoriale
  • Guinée-Bissau
  • Guinéee
  • Guyana
  • Guyane Française
  • Géorgie
  • Haïti
  • Honduras
  • Hong Kong, Chine
  • Hongrie
  • Ile de Man
  • Ile Maurice
  • Iles Cook
  • Iles Féroé
  • Iles Marshall
  • Iles Vierges Britanniques
  • Iles Vierges des États-Unis
  • Inde
  • Indonésie
  • Iraq
  • Irlande
  • Islande
  • Israël
  • Italie
  • Jamaïque
  • Japon
  • Jersey
  • Jordanie
  • Kazakstan
  • Kenya
  • Kirghizistan
  • Kiribati
  • Koweït
  • l'Union européenne
  • Lao, République Démocratique Populaire
  • le Taipei chinois
  • Lesotho
  • Lettonie
  • Liban
  • Libye
  • Libéria
  • Liechtenstein
  • Lituanie
  • Luxembourg
  • Macao
  • Madagascar
  • Malaisie
  • Malawi
  • Maldives
  • Mali
  • Malte
  • Maroc
  • Mauritanie
  • Mayotte
  • Mexique
  • Moldova
  • Monaco
  • Mongolie
  • Montserrat
  • Monténégro
  • Mozambique
  • Myanmar
  • Namibie
  • Nauru
  • Nicaragua
  • Niger
  • Nigéria
  • Nioué
  • Norvège
  • Nouvelle-Zélande
  • Népal
  • Oman
  • Ouganda
  • Ouzbékistan
  • Pakistan
  • Palaos
  • Panama
  • Papouasie-Nouvelle-Guinée
  • Paraguay
  • Pays-Bas
  • Philippines
  • Pologne
  • Porto Rico
  • Portugal
  • Pérou
  • Qatar
  • Roumanie
  • Royaume-Uni
  • Russie, Fédération de
  • Rwanda
  • République du Congo
  • République Islamique d' Iran
  • République Tchèque
  • Sahara Occidental
  • Saint-Kitts-et-Nevis
  • Saint-Marin
  • Saint-Vincent-et-les Grenadines
  • Sainte-Hélène
  • Sainte-Lucie
  • Salomon, Îles
  • Samoa
  • Sao Tomé-et-Principe
  • Serbie
  • Serbie et Monténégro (avant juin 2006)
  • Seychelles
  • Sierra Leone
  • Singapour
  • Slovaquie
  • Slovénie
  • Somalie
  • Soudan
  • Soudan du Sud
  • Sri Lanka
  • Suisse
  • Suriname
  • Suède
  • Swaziland
  • Syrienne, République Arabe
  • Sénégal
  • Tadjikistan
  • Tanzanie
  • Tchad
  • Thaïlande
  • Timor-Leste (Timor Oriental)
  • Togo
  • Tokelau
  • Tonga
  • Trinité-et-Tobago
  • Tunisie
  • Turkménistan
  • Turks et Caïques, Îles
  • Turquie
  • Tuvalu
  • Ukraine
  • Uruguay
  • Vanuatu
  • Venezuela
  • Viêt Nam
  • Wallis et Futuna
  • Yémen
  • Zambie
  • Zimbabwe
  • Topics list