Best Practices / Guidelines


  • 7-décembre-2010

    Français

    Mieux légiférer en Europe : Irlande

    Ce rapport fait l’analyse des questions clés qui sont nécessaires pour dégager le cadre de référence futur pour une bonne gestion de la politique et des réformes de réglementation.

    Also Available
  • 3-July-2009

    English, , 767kb

    Guidance Note - Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that