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Improving tax systems and increasing domestically generated resources bring important benefits to developing countries
Le FTA de l'OCDE, par l’intermédiaire de son Sous-groupe de service aux contribuables, a récemment interrogé les pays membres et certains pays non-membres afin d’évaluer les progrès des administrations fiscales de déploiement de services électroniques modernes pour le service au contribuable.
On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.
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This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.
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Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries (follow-up report)
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This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting
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This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sha
This publication examines the High Net Worth Individual taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges.
Quatre publications récentes jettent un éclairage sur les tendances actuelles et les approches pour gérer les grandes entreprises et les particuliers les plus fortunés ; pour les autorités fiscales, les grandes entreprises, les contribuables et les intermédiaires qui les conseillent.
This publication sets out the conclusions of the OECD study that examined the role of banks in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. The report makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.