Guidance Note - Achieving Success with Electronic Services

The growth of e-services is presenting many opportunities and challenges to revenue authorities. The initial response by many revenue authorities has centred on the provision of e-filing solutions for the various tax types administered. However, increasingly, both customers and Governments expect more comprehensive e-services that match the best of the commercial sector. Providing e-services that are joined-up, customer-centric and

Information Note - Compliance Risk Management - Audit Case Selection Systems

This information note, consisting largely of a number of country case studies, seeks to illustrate the applicatio of compliance risk management techniques in the audit case selection processes of revenue authorities in a number of OECD member countries. The note was prepared with the assistance of officials from revenue authorities in Australia, Austrai, Canada, Finland, France, Germany, Greece, Ireland, Japan, New Zealand, Norway,

Information Note - Compliance Risk Management - Use of Random Audit Programs

This note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.

Guidance Note - Compliance Risk Management - Progress with the Development of Internet Search Tools for Tax Administration

This note focuses on several aspects of the use of Internet search tools for tax administration (i.e. tax compliance checking) purposes, namely: - the general background of the rise of e-commerce and the corresponding compliance issues against which the need for Internet search tools is being given substance; - an overview of country experiences with the use of Internet search tools; - a description of the functional components of

Guidance Note - Compliance Risk Management - Managing and Improving Tax Compliance

The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions. It provides information about the way in which treatment strategies influence the behaviour of

International Tax Dialogue

The International Tax Dialogue (ITD) is a collaborative project of the European Commission (EC), Inter-American Development Bank (IDB), International Monetary Fund (IMF), Organisation for Economic Cooperation and Development (OECD), United Kingdom Department for International Development (UK-DFID) and World Bank Group to discuss tax matters.

Related Documents

• About International Tax Dialogue

Guidance Series: Record Keeping Guidance

The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int

Guidance Series: Electronic Payment Systems - Accountability Guidance

The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</

Guidance Series: Transaction Information Guidance

The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.

General Administrative Principles - Taxpayers' Rights and Obligations

Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.