Actualités & Evénements

Developments in VAT Compliance Management in Selected Countries

17-sept.-2009

With government budgets under pressure in many countries, revenue bodies have a critical role to play in achieving improved compliance with tax laws. This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sharing knowledge of recent developments in selected countries.

Withholding and Information Reporting Regimes for Small/Medium-sized Business and Self-employed Taxpayers

17-sept.-2009

With government budgets under pressure in many countries, revenue bodies have a significant role to play in achieving improved compliance with tax laws. This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of income from SME/ self-employment activities.

Aruba et les Antilles Néerlandaises appliquent la norme fiscale en vigueur à l’échelle internationale

11-sept.-2009

Aruba et les Antilles Néerlandaises ont signé des accords bilatérals d’échange de renseignements fiscaux avec 7 économies nordiques – le Danemark, les Iles Féroé, la Finlande, le Groenland, l'Islande, la Norvège et la Suède.

Cela fait entrer les deux juridictions dans la catégorie des « Juridictions qui ont substantiellement mis en place la norme fiscale internationale » dans le Rapport d’étape initialement publié par le Secrétariat de l’OCDE le 2 avril 2009. Huit juridictions sont entrées dans cette catégorie depuis avril.

The OECD releases the 2009 edition of its Transfer Pricing Guidelines

09-sept.-2009

On 7 September 2009, the OECD released the 2009 edition of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. This edition incorporates an update of Chapter IV to reflect the latest developments in the area of dispute resolution as well as updates to the Foreword, Preface and Council Recommendation. It was released in time for the Conference Transfer Pricing and Treaties in a Changing World.

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.