Information Note - 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.

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.

FTA Guidance Notes on E-Auditing Standards

FTA Guidance Notes on E-Auditing Standards.

L’OCDE publie un projet pour commentaires portant sur des questions liées à l’application de l’article 17 (Artistes et Sportifs) du Modèle de Convention fiscale de l’OCDE

L’OCDE publie un projet pour commentaires portant sur des questions liées à l’application de l’article 17 (Artistes et Sportifs) du Modèle de Convention fiscale de l’OCDE

Programmes to Reduce Tax Administration Burden of Tax Regulations

This report by the OECD’s Forum on Tax Administration brings up to date the reported findings of earlier research on the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets.

Related Documents

• Information Note on Tax Reference Model – Application Software Solutions to Support Revenue Administration in Selected Countries

Tax Reference Model – Application Software Solutions to Support Revenue Administration in Selected Countries

This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.

Related Documents

• Programmes to Reduce Tax Administration Burden of Tax Regulations

Etude économique de la Finlande 2010 : Créer les conditions nécessaires à la viabilité des finances publiques

Les coûts de la récession et du vieillissement font de la viabilité budgétaire une gageure. On estime que l’écart de viabilité est passé de 3 à 8 % du PIB en raison d’importantes mesures de relance permanente et d’une production potentielle moins élevée.

Economic Survey of Germany 2010: After the crisis: bringing public finances back to a sustainable path

Past consolidation has allowed the automatic stabilisers operate fully during the crisis. Further fiscal easing in late 2008 and early 2009 contributed to a markedly widening fiscal deficit in 2010.

Preparing fiscal consolidation

The global crisis has resulted in a sharp increase in government indebtedness in many G20 countries. Comprehensive fiscal consolidation strategies are therefore needed to preserve market confidence and pave the way for stronger, more balanced growth in the years to come.

Related Documents

• OECD Economic Outlook No. 86, November 2009

Preparing fiscal consolidation

The global crisis has resulted in a sharp increase in government indebtedness in many G20 countries. Comprehensive fiscal consolidation strategies are therefore needed to preserve market confidence and pave the way for stronger, more balanced growth in the years to come.