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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 business income derived by SME/ self-employed taxpayers.
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Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries (follow-up report)
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This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting
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This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sha
This publication examines the High Net Worth Individual taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges.
Four recently published reports provide an insight into current trends and approaches to working with the largest businesses and wealthiest individuals.
This publication 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.
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This information note deals with the topic of corporate governance and tax risk management. It shares and builds on the experiences and lessons of three countries, Australia, Canada and Chile in encouraging good corporate governance and continuing to develop approaches to sound tax risk management. Despite these countries’ diverse regulatory environments and experiences they suggest a number of common benefits, challenges, and best
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In most countries financial data reporting to government imposes significant costs for businesses due to the many data formats and descriptions used. SBR standardises and rationalises these to make financial reporting easier and cheaper for business.
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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