Information Note - Understanding and Influencing Taxpayers' Compliance Behaviour

This information note contains an extensive review of compliance literature on the subject of influencing taxpayer behaviour as well as the results of inquiries conducted with selected revenue bodies participating in the Forum’s Compliance Sub-group.

Evaluating the Effectiveness of Compliance Risk Treatment Strategies - An Overview

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

Methdological Techniques for Use in Evaluating the Effectiveness of Compliance Risk Treatments

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

2010 OECD Study on Offshore Voluntary Disclosure

Vast amounts of tax are lost to offshore tax evasion every year. Certain estimates put the number at 100 billion $ for the United States alone. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion.

Etats-Unis : l’OCDE reconnait les efforts de mise en œuvre de la Convention sur la lutte contre la corruption et recommande des améliorations

La mise en œuvre de la lutte contre la corruption transnationale en vertu de la loi sur les pratiques de corruption internationale s’est sensiblement intensifiée depuis la dernière évaluation par l’OCDE de la mise en œuvre par les États-Unis de la Convention anticorruption de l’OCDE.

Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes

Speech by Jeffrey Owens delivered at the Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes that was held on 29-30 September 2010 in Singapore. Jeffrey Owens talks about the impact of the crisis and governments’ attitudes towards tax compliance, cooperation between tax and other law enforcement agencies, the role of taxation in development and a renewed emphasis on confidentiality and taxpayers’

Taxation, Innovation and the Environment (Chinese version)

Taxation, Innovation and the Environment (Chinese version)

Tax Co-operation 2010: Towards a Level Playing Field - Assessment by the Global Forum on Transparency and Exchange of Information

The Global Forum has been publishing its annual assessment of the legal and regulatory systems for the exchange of information in tax matters since 2006. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world’s major financial centres. New additions this year are Botswana, Brazil, Jamaica, Indonesia, Liberia and Qatar.

Related Documents

• Global Forum delivers global report card
• Overview of the OECD’s Work on Countering International Tax Evasion
• Jurisdictions Committed to Improving Transparency and Establishing Effective Exchange of Information in Tax Matters
• Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions
• Tax Co-operation 2009: Towards a Level Playing Field - 2009 Assessment by the Global Forum on Transparency and Exchange of Information
• Tax Co-operation: Towards a Level Playing Field - 2008 Assessment by the Global Forum on Taxation
• Tax Co-operation: Towards a Level Playing Field - 2007 Assessment by the Global Forum on Taxation

Domestic resources mobilisation: Achieving development and the MDGs in a sustainable way

Equitable and efficient tax systems and administrations have an important role to play in securing domestic funding for development, according to Angel Gurría. He added that African policy makers need to reform tax systems and generate revenues, to complement external sources of financing, such as official development assistance, remittances and foreign direct investment.

Related Documents

• The OECD and the Millennium Development Goals: Addressing key challenges in development

Offshore Voluntary Disclosure

Offshore Voluntary Disclosure: Comparative Analysis, Guidance and Policy Advice, September 2010