Latest Documents


  • 24-October-2014

    English

    Ninth Meeting of the Forum on Tax Administration

    Tax Commissioners from 38 countries met in Dublin on 23-24 October 2014 and agreed that greater international co-operation will be necessary to implement the results of the BEPS project and the Standard for automatic exchange of information.

  • 24-October-2014

    English

    Heads of Tax Administration agree global actions to meet global challenges

    The Ninth Meeting of the OECD Forum on Tax Administration (FTA) met in Dublin, Ireland on 23-24 October to discuss the implementation of the BEPS Project and automatic exchange of information.

    Related Documents
  • 24-October-2014

    English

    Working Smarter in Tax Debt Management

    Many revenue bodies have been developing strategies and approaches to improve the tax collection and recovery processes, so that they are more effective and cost less. Very promising and proven new practices have emerged, which can deliver spectacular improvements in performance in tax collection and recovery. This report provides a comprehensive overview of the best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.

  • 24-October-2014

    English

    Measures of Tax Compliance Outcomes - A Practical Guide

    This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.

  • 24-October-2014

    English

    Increasing Taxpayers' Use of Self-service Channels

    Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.

  • 24-October-2014

    English

    Tax Compliance by Design - Achieving Improved SME Tax Compliance by Adopting a System Perspective

    This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.

  • 17-octobre-2014

    Français

    L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales

    Ce rapport identifie les questions que soulève l’élaboration d’un instrument multilatéral pour modifier les conventions fiscales bilatérales. Faute d’un mécanisme de mise en application immédiate, les modifications apportées aux modèles de conventions fiscales ne font que creuser l’écart entre le contenu de ces modèles et celui des conventions fiscales en vigueur. Il est nécessaire de mettre au point un mécanisme d’application rapide, non seulement pour combattre l’érosion de la base d’imposition et le transfert de bénéfices, mais également pour assurer la pérennité d’un cadre, fruit d’un consensus, permettant d’éliminer la double imposition. Une telle démarche est sans précédent dans le domaine de la fiscalité, mais il existe des exemples d’instruments multilatéraux permettant de modifier des conventions bilatérales dans d’autres secteurs du droit public international. Grâce aux connaissances de spécialistes du droit public international et de la fiscalité, le rapport conclut qu’il est souhaitable et réaliste d’élaborer un instrument multilatéral et que des négociations portant sur cet instrument devraient être engagées rapidement.

  • 7-October-2014

    English

    Comments published on BEPS Action 11 request for input

    On 4 August 2014, interested parties were invited to comment on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it. Comments received have now been published.

  • 1-octobre-2014

    Français

    Groupe de travail de l’OCDE sur la corruption - Rapport annuel

    Ce rapport vise à vous donner un bref aperçu de la Convention anticorruption de l'OCDE et de son mode de fonctionnement. Il vous renseigne sur la manière dont le Groupe de travail sur la corruption contribue à la lutte mondiale contre ce fléau.

    Also AvailableEgalement disponible(s)
  • 1-October-2014

    English

    OECD issues revised calendar for stakeholder consultation

    Input from relevant stakeholders is essential in order to develop the measures envisaged in the BEPS Action Plan. The timetable for stakeholders’ input is now available on line with the dates when discussion drafts will be published and public consultations held in relation to the 2015 BEPS outputs.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | 86 | 87 | 88 | 89 | 90 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | 98 | 99 | 100 | 101 | 102 | 103 | 104 | 105 | 106 | 107 | 108 | 109 | 110 | 111 | 112 | 113 | 114 | 115 | 116 | 117 | 118 | 119 | 120 | 121 | 122 | 123 | 124 | 125 | 126 | 127 | 128 > >>