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English, , 786kb
On the face of it, taxation and domestic resource mobilisation might be low on the list of today’s priorities. Yet even in these difficult times, there are compelling reasons for putting tax at the top of the development agenda.
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The International Tax Dialogue (ITD) is an initiative to facilitate increased cooperation on tax matters among governments, international organisations and other key stakeholders. The ITD aims to facilitate dialogue to share good practices and pursue common objectives in improving the functioning of national tax systems. The European Commission (EC), Inter-American Development Bank (IDB), International Monetary Fund (IMF),
OECD consults on its project on high net wealth individuals
L’OCDE publiera l’édition 2008 de Statistiques des recettes publiques le 15 octobre prochain. Cette publication annuelle présente de manière identique pour tous les pays de l’OCDE des statistiques fiscales détaillées et comparables au niveau international depuis 1965.
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The world is rapidly transforming and a number of dynamic emerging economies,including South Africa, have become major players and trading partners with the members of the Organisation for Economic Co-operation and Development(OECD). In this context, the OECD Members have recognised the need for theOrganisation to become more open and relevant in order to realise its strategicgoal of becoming an important hub for dialogue on globally
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National revenue bodies play a critical role in the workings of Government, responsible for collecting the vast bulk of revenue required to fund the services Governments are expected to deliver. Achieving high and improved levels of compliance with tax laws is central to meeting Government revenue targets, and in turn the level of services that can be provided. This guidance note provides practical guidance to national revenue bodies
Français, , 411kb
La présente note d'information décrit les principales caractéristiques des dispositifs de transmission d'informations par des tiers mis en place au Danemark et en Suède pour étayer le système des déclarations d'impôt sur le revenu préremplies.
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.
English, , 29kb
At the opening of the Fourth Meeting of the OECD Forum on Tax Admininstration, Mr. Pier Carlo Padoan introduces the three areas that the meeting in Cape Town focuses on and emphasises how tax administrations have a key role to play in helping governments meet these challenges.
The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference ), has made three additional draft working papers available.