Latest Documents


  • 15-September-2010

    English

    Addressing Tax Risks Involving Bank Losses

    The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008.  This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.

  • 9-June-2010

    English

    Prepared Remarks of Commissioner of Internal Revenue Douglas H. Shulman before the OECD/BIAC

    Remarks made by Commissioner Douglas H. Shulman, US Internal Revenue Service on 8 June 2010 at the OECD/BIAC meeting.

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  • 7-June-2010

    English, , 2,364kb

    FTA TSG Informe de la encuesta - Encuesta sobre tendencias y evolución del uso de servicios electrónicos para la prestación de servicios al contribuyente - dec 2009

    FTA TSG Informe de la encuesta - Encuesta sobre tendencias y evolución del uso de servicios electrónicos para la prestación de servicios al contribuyente - dec 2009

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  • 18-May-2010

    English

    Outcomes of the first meeting of the Informal Task Force on Tax and Development

    The first meeting of the OECD’s informal Task Force on Tax and Development was held on 11 May. They agreed to assist developing countries to develop effective tax systems.

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  • 11-May-2010

    English

    Tax : Average tax burden on workers’ earnings fell in most OECD countries last year

    Average tax and social security burdens on employment incomes fell slightly in 24 out of 30 OECD countries last year as governments struggled to shore up faltering economies amid the worst recession in decades.

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  • 27-April-2010

    English, PDF, 546kb

    Guidance on Test Procedures for Tax Audit Assurance

    This guidance note contains a detailed inventory of compliance and substantive tests performed by tax auditors that could also be performed by businesses to check the operation of their internal controls.

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  • 27-April-2010

    English, PDF, 390kb

    Guidance and Specifications for Tax Compliance of Business and Accounting Software (GASBAS)

    This guidance note describes in general terms the standards that should be applied in the development of tax accounting software and the key controls that are expected from a tax perspective.

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  • 27-April-2010

    English, , 1,533kb

    Guidance Note – Guidance for the Standard Audit File - Payroll, version 1.0. (SAF-P) - Annex B

    This guidance note describes the specification of the Standard Audit File for Payroll (SAF-P), and provides guidance to revenue bodies and software developers on its design, application and implementation.

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  • 27-April-2010

    English, PDF, 439kb

    Tax Compliance and Tax Accounting Systems

    This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.

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  • 27-April-2010

    English, PDF, 373kb

    Guidance for the Standard Audit File-Tax (SAF-T), Version 2.0

    This guidance note describes a standard audit file for tax purposes that also includes inventory data elements. It updates SAF-T Version 1.0 issued in 2005 to include information on Inventory and Fixed Assets.

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