Latest Documents


  • 17-May-2013

    English

    Tax administration: OECD publishes new comparative information on OECD and other advanced and emerging economies

    This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technology, and elements of the legislative and administrative framework for tax administration across the 52 economies covered by the series.

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  • 29-November-2012

    English

    Forum on Tax Administration's Offshore Compliance Network meets in Tokyo

    News items following the meeting of the Forum on Tax Administration's Offshore Compliance Network in Tokyo

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  • 25-January-2012

    English

    Rising tax revenues: a key to economic development in Latin American countries

    Increased domestic resource mobilization is widely accepted as crucial for countries to successfully meet the challenges of development and achieve higher living standards for all their people.

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  • 25-January-2012

    Spanish

    Aumento de ingresos fiscales: elemento clave para el desarrollo económico en América Latina

    Una mayor movilización de los recursos domésticos se considera normalmente fundamental para que los países puedan afrontar con éxito los desafíos del desarrollo y alcanzar mayores niveles de vida para todos sus habitantes.

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  • 19-January-2012

    English

    Dealing Effectively with the Challenges of Transfer Pricing

    This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible. 
  • 19-January-2012

    English, PDF, 1,105kb

    Working Smarter in Revenue Administration: Using Demand Management Strategies to Meet Service Delivery Goals

    This information note summarises the findings of a study conducted by the Forum on Tax Administration‘s Taxpayer Services Sub-group to identify what processes revenue bodies have in place and what steps are taken to understand the root causes of service demand and how that knowledge is applied to either reduce demand or shift it to more cost-efficient channels.

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  • 19-January-2012

    English, PDF, 1,226kb

    Reducing Opportunities for Tax Non-compliance in the Underground Economy

    Building on the Forum’s previous work on compliance risk management, this information note explores the approaches and experiences of member revenue bodies in addressing tax risks associated with the underground economy, including the use of electronic payment systems to both conceal and reveal unreported income.

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  • 19-January-2012

    English, PDF, 876kb

    Right from the Start: Influencing the Compliance Environment for Small and Medium Enterprises

    This information note introduces the concept of ‘Right from the Start’ and shares examples of measures aimed at influencing taxpayer behaviour through early interventions or lasting alterations to the compliance environment. It sets out theoretical concepts, provides practical guidance on how these may be applied, and discusses how this can lead to savings and improved compliance outcomes while also benefitting taxpayers.

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  • 19-January-2012

    English

    Tax: 7th meeting of the Forum on Tax Administration "Strengthening Tax Compliance through Cooperation"

    The 7th meeting of the Forum on Tax Administration, which brought together the heads of tax administrations from 43 countries, concluded with a unified and strengthened commitment to combat offshore tax abuse.

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  • 19-January-2012

    English, PDF, 336kb

    Working Smarter: Executive Overview

    Revenue bodies in many countries have been set challenging cost reduction targets while they are also required to maintain or even improve their standards of service delivery and the effectiveness of their compliance activities. Against this background, the Forum has undertaken a project under the title of ‘Working Smarter’ to examine measures taken by revenue bodies to reduce costs and increase efficiency.

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