Latest Documents


  • 14-March-2006

    English, , 529kb

    Information Note - Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations— Country Experiences With the Use of Pre-populated Personal Tax Returns

    This information note briefly describes the use of pre-populated returns that has become a feature of the personal income tax systems in countries in the Nordic region and elsewhere, particularly over the last decade or so.

    Related Documents
  • 14-March-2006

    English, , 1,819kb

    Information Note - Application Software Solutions Being Used to Support the Technical Architecture of Selected Revenue Bodies

    This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration.

    Related Documents
  • 14-March-2006

    English, , 520kb

    Information Note - Strategies for Improving the Take-up Rates of Electronic Services

    The purpose of this note is to share information concerning the strategies employed by a number of national revenue bodies to increase the take-up rates of electronic services, in particular the electronic filing of tax returns.

    Related Documents
  • 23-February-2006

    English

    OECD to work on clarifying VAT/GST application in cross-border trade

    The OECD is launching a new project aimed at providing guidance for governments on applying Value Added Taxes, or VAT - also called Goods and Services Tax, or GST, in some countries -- to cross-border trade.

    Related Documents
  • 23-May-2005

    English, , 281kb

    Guidance Note: Guidance for the Standard Audit File - Tax (SAF-T)

    This guidance note focuses on the creation of a computer file that allows the easy export of a predefined set of accounting records in a commonly-readable format.

  • 23-May-2005

    English

    Guidance Note - Guidance for Developers of Business and Accounting Software Concerning Tax Audit Requirements

    The OECD’s Committee on Fiscal Affairs (CFA) approved two notes arising from work to develop a set of guidance on business accounting system data requirements for tax audit purposes, and associated practical implementation issues for software developers.

    Related Documents
  • 23-May-2005

    English, , 421kb

    Guidance Note: Guidance on Tax Compliance for Business and Accounting Software

    This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.

  • 19-April-2005

    English, , 461kb

    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

    Related Documents
  • 18-October-2004

    English, , 622kb

    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.

    Related Documents
  • 18-October-2004

    English, , 335kb

    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

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 > >>