Standard Business Reporting

02-sept.-2009

Reporting of financial data to Government by business is a significant cost burden in all countries.  Reducing that cost is a major objective in many countries.  A very significant element of that cost is the many data formats and descriptions used by different Government agencies (including revenue bodies) for reporting to Government. A number of countries have taken steps to reduce those costs by implementing a system of Standard Business Reporting (SBR).  SBR standardises and rationalises those data formats and descriptions to make reporting easier and cheaper for business.

ITD 3rd Global Conference on Financial Institutions and Instruments - Tax Challenges and Solutions

27-août-2009

Register now for the International Tax Dialogue (ITD) Global Conference ‘Financial Institutions and Instruments – Tax Challenges and Solutions’, Beijing, China, 26-28 October 2009. 

Engaging with High Net Worth Individuals on tax compliance

04-juin-2009

This report sets out the conclusions of the OECD’s study on tax compliance within the High Net Worth Individuals (HNWI) taxpayer segment. The report concludes that HNWIs pose significant challenges to tax administrations because of the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system. The study found that by focussing resources on the HNWI segment, significant improvements in compliance can be achieved.

Building transparent tax compliance by banks

04-juin-2009

This report sets out the conclusions of the OECD study that examined the role of banks in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients.  The report makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.

Vers une coopération mondiale des administrations fiscales en vue d’améliorer la perception des recettes pour réduire les déficits budgétaires

29-mai-2009

Face à la lutte des États contre la crise économique mondiale et aux déficits budgétaires croissants, des autorités fiscales de toutes les régions du monde ont convenu d’un nouveau plan de coopération destiné à encourager la discipline fiscale et à combattre la fraude et l’évasion fiscales en prêtant une attention particulière aux banques, aux particuliers les plus fortunés et aux opérations offshore.

Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2008)

20-janv.-2009

The Comparative Information Series (CIS) is a comprehensive survey of tax administration practices across 30 OECD and 13 selected non-OECD countries.  This third edition has a new format and increased comparative analysis of the underlying data.  It also includes new sections on issues such as large taxpayer operations, tax debt management, service delivery standards, electronic filing and other e-services, tax disputes and administrative review.  A useful overview of its contents can be found in the executive summary.

Fourth OECD Forum on Tax Administration: Cape Town Communique

11-janv.-2008

Tax Commissioners from OECD and non-OECD countries met to discuss how to enhance the relationship between revenue bodies, taxpayers and tax intermediaries. The Cape Town Communique is now available.

Communiqué de presse de la conférence mondiale du Dialogue fiscal international (DFI) : L’imposition des petites et moyennes entreprises – Comment l’améliorer ?

17-oct.-2007

Du 17 au 19 octobre à Buenos Aires, Argentine, le Dialogue fiscal international – une initiative conjointe de la Banque interaméricaine de développement (BID), du Fonds monétaire international (FMI), de l’Organisation de coopération et de développement économiques (OCDE) et de la Banque mondiale – a convoqué une conférence fiscale mondiale en vue d’examiner les expériences des pays dans le domaine de l’imposition des petites et moyennes entreprises (PME). Le communiqué de presse est également disponible en Anglais et Espagnol.

Nouveau président du forum de l’administration fiscale de l’OCDE

L’OCDE a le plaisir d’annoncer la nomination d’un nouveau Président du forum sur l’administration fiscale (FAF).  M. Paul Gray, CB, Président de ‘Her Majesty’s Revenue & Customs (HMRC)’ de  Royaume-Uni qui prendra ses fonctions le 1 juin 2007.  Il remplace M. Mark W. Everson, Directeur général de l’Internal Revenue Service (IRS) aux États-unis.

Seoul Declaration: OECD tax administrators to join forces in fighting tax non-compliance

28-mars-2007

Tax administration heads from more than 30 countries, meeting in Seoul under the auspices of the OECD's Forum on Tax Administration,  have agreed to work together on ways to improve tax administration and to address the significant and growing problem of international non-compliance with national tax requirements.