Publications & Documents


  • 10-May-2010

    English, , 171kb

    Agreement between Portugal and Bermuda for the exchange of information relating to tax matters

    Agreement between Portugal and Bermuda for the exchange of information relating to tax matters

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  • 4-May-2010

    Spanish

    Impuestos sobre los salarios (Taxing Wages): España

    En España, la carga fiscal sobre las rentas salariales (impuesto sobre la renta y contribuciones salariales y patronales a la seguridad social) no ha cambiado prácticamente en términos de “brecha fiscal” en el período 2000-2009 (carga fiscal definida como la diferencia entre los costes laborales totales y la renta neta percibida por el asalariado: impuesto sobre la renta, más contribuciones a la seguridad social salariales y

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  • 4-May-2010

    Spanish

    Impuestos sobre los salarios (Taxing Wages): México

    La carga fiscal sobre las rentas salariales en México es una de las más bajas entre los países de la OCDE. En promedio, la "brecha fiscal" (carga fiscal definida como la diferencia entre los costes laborales totales y la renta neta percibida por el asalariado: impuesto sobre la renta, más contribuciones a la seguridad social salariales y patronales, menos transferencias, en porcentaje de los costes laborales totales) en el año 2009

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  • 27-April-2010

    English, PDF, 373kb

    Guidance for the Standard Audit File-Tax (SAF-T), Version 2.0

    This guidance note describes a standard audit file for tax purposes that also includes inventory data elements. It updates SAF-T Version 1.0 issued in 2005 to include information on Inventory and Fixed Assets.

  • 27-April-2010

    English, PDF, 439kb

    Tax Compliance and Tax Accounting Systems

    This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.

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  • 27-April-2010

    English, PDF, 546kb

    Guidance on Test Procedures for Tax Audit Assurance

    This guidance note contains a detailed inventory of compliance and substantive tests performed by tax auditors that could also be performed by businesses to check the operation of their internal controls.

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  • 27-April-2010

    English, PDF, 356kb

    Guidance for the Standard Audit File - Payroll (SAF-P), Version 1.0

    The purpose of this guidance note is to describe the design, in the form of a XML schema, of a Standard Audit File for Payroll (SAF-P) and its implementation. The objective is to enable payroll accounting software to create a SAF-P, containing reliable transaction data from payroll systems that covers a specific time period and which is easily readable by virtue of its standardisation of layout and format.

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  • 27-April-2010

    English, PDF, 390kb

    Guidance and Specifications for Tax Compliance of Business and Accounting Software (GASBAS)

    This guidance note describes in general terms the standards that should be applied in the development of tax accounting software and the key controls that are expected from a tax perspective.

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  • 27-April-2010

    English, , 1,533kb

    Guidance Note – Guidance for the Standard Audit File - Payroll, version 1.0. (SAF-P) - Annex B

    This guidance note describes the specification of the Standard Audit File for Payroll (SAF-P), and provides guidance to revenue bodies and software developers on its design, application and implementation.

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  • 23-April-2010

    English, , 77kb

    Agreement between The Netherlands and Gibraltar for the exchange of information relating to tax matters

    Agreement between The Netherlands and Gibraltar for the exchange of information relating to tax matters

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