Paraguay has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes as its 134th member.
On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations ("Transfer Pricing Guidelines"), as set out in the 2015 BEPS Report on Actions 8-10 "Aligning Transfer Pricing Outcomes with Value Creation" and the 2015 BEPS Report on Action 13 "Transfer Pricing Documentation and Country-by-Country Reporting".
Mr Jefferson VanderWolk has been appointed Head of the Tax Treaty, Transfer Pricing & Financial Transactions Division in the Centre for Tax Policy and Administration. He will take up his duties in early July 2016.
S’il y a un aspect positif à la crise financière de 2008, c’est qu’elle a été le catalyseur des progrès sans précédent accomplis dans l’élaboration de normes fiscales internationales solides et adaptées à l’économie mondiale interconnectée du XXIe siècle.
La fiscalité est un maillon essentiel de la promotion du développement durable. Or les pays en développement se heurtent à des difficultés majeures lorsqu’ils cherchent à renforcer leurs capacités en matière fiscale et à mobiliser leurs ressources intérieures.
Français, Excel, 165kb
Communiqué de la 10ème réunion du Forum sur l'administration fiscal (FTA) 2016
English, PDF, 646kb
Highlights and achievements of the Forum on Tax Administration 2015-2016.
Delivering on the OECD/G20 international tax agenda, through implementation of the Base Erosion and Profit Shifting (BEPS) Project and the Common Reporting Standard (CRS) for the automatic exchange of financial account information, took centre stage when Heads of Tax Administration met on 11-13 May in Beijing, China.
Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building landscape, highlighting key initiatives and recent developments that have emerged in response to developing country needs. It then examines how tax administrations, as well as international and regional organisations, are supporting and delivering capacity building assistance to developing countries, and it offers guidance both in relation to G20 priorities and more generally. The report is based on a mapping exercise and a survey of members of the OECD’s Forum on Tax Administration (FTA), drawing on the insights and expertise of a nine-country task team led by the FTA commissioners of Canada and China and supported by the FTA Secretariat.
This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems, in detail. It highlights key opportunities in these areas, looking at how these emerging technologies can be best used by tax administrations. It also provides practical examples of how tax administrations have begun to utilise these technologies and delivers a maturity matrix for the two areas to assist strategic and operational decision making by tax administrations. Finally, it sets out conclusions, recommendations and next steps.
This report has been prepared by the Forum on Tax Administration’s E-services and Digital Delivery Programme. The work was initiated by the FTA Bureau as part of its 2015/16 work programme and was led by the Federal Tax Service of Russia (FTS). With tax administrations clear that e-service options can improve taxpayer compliance levels and participation while at the same time lowering their cost of operation; but with available options many and varied, and with the cost of implementation high, the FTA has over the last five years provided a wide range of guidance in the deployment of effective e-services.