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  • 23-March-2006

    English, , 19kb

    Estimates of the unrecorded economy and national accounts - Declaration of the Inter-secretariat Working Group on National Accounts (ISWGNA), January 2006

    Following the publication of several studies on estimates of the underground economy, the international organisations that co-signed the well known "SNA 93" drafted this official declaration.

  • 14-March-2006

    English, , 482kb

    Information Note - Management of Email

    The purpose of this note is to share information about email implementations as they affect taxpayer service delivery from a small number of national revenue bodies.

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  • 14-March-2006

    English, , 1,819kb

    Information Note - Application Software Solutions Being Used to Support the Technical Architecture of Selected Revenue Bodies

    This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration.

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  • 23-February-2006

    English

    OECD to work on clarifying VAT/GST application in cross-border trade

    The OECD is launching a new project aimed at providing guidance for governments on applying Value Added Taxes, or VAT - also called Goods and Services Tax, or GST, in some countries -- to cross-border trade.

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  • 23-May-2005

    English, , 281kb

    Guidance Note: Guidance for the Standard Audit File - Tax (SAF-T)

    This guidance note focuses on the creation of a computer file that allows the easy export of a predefined set of accounting records in a commonly-readable format.

  • 23-May-2005

    English, , 421kb

    Guidance Note: Guidance on Tax Compliance for Business and Accounting Software

    This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.

  • 23-May-2005

    English

    Guidance Note - Guidance for Developers of Business and Accounting Software Concerning Tax Audit Requirements

    The OECD’s Committee on Fiscal Affairs (CFA) approved two notes arising from work to develop a set of guidance on business accounting system data requirements for tax audit purposes, and associated practical implementation issues for software developers.

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  • 19-April-2005

    English, , 461kb

    Guidance Note - Achieving Success with Electronic Services

    The growth of e-services is presenting many opportunities and challenges to revenue authorities. The initial response by many revenue authorities has centred on the provision of e-filing solutions for the various tax types administered. However, increasingly, both customers and Governments expect more comprehensive e-services that match the best of the commercial sector. Providing e-services that are joined-up, customer-centric and

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  • 28-février-2005

    Français, , 750kb

    Gestion du risque d'indiscipline fiscale: Gérer et améliorer la discipline fiscale

    Cette note d’orientation propose d’un cadre pour l’application des principes modernes de gestion du risque d’indiscipline fiscale. Elle recense et examine les principes généraux mis en œuvre dans un grand nombre de pays pour l’identification et le traitement du risque d’indiscipline fiscale. Elle éclaire la manière dont les stratégies de traitement du risque d’indiscipline fiscale influent sur le respect, par les petites entreprises,

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  • 28-janvier-2005

    Français, , 527kb

    Note d'information: Gestion du risque d'indiscipline: Systèmes de sélection des dossiers à contrôler

    Cette note d’information, qui accorde une large place aux études de cas de plusieurs pays, cherche à illustrer l’application des techniques de gestion du risque d’indiscipline fiscale aux procédures de sélection des dossiers dans les administrations fiscales de plusieurs pays Membres de l’OCDE. Cette note été préparée avec l’aide de représentants des autorités fiscales de l’Australie, de l’Autriche, du Canada, de la Finlande, de la

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