Latest Documents


  • 17-September-2009

    English, , 1,307kb

    Information Note - Withholding & Information Reporting Regimes for Small/Medium-sized Business & Self-employed Taxpayers

    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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  • 17-September-2009

    English, PDF, 894kb

    Developments in VAT Compliance Management in Selected Countries

    This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sharing knowledge of recent developments in selected countries.

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  • 24-July-2009

    English

    Publications on Strengthening tax compliance – Working with large business and wealthy individuals

    Four recently published reports provide an insight into current trends and approaches to working with the largest businesses and wealthiest individuals.

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  • 7-July-2009

    English

    Building Transparent Tax Compliance by Banks

    This book analyses the role banks play 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. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.
  • 3-July-2009

    English, PDF, 582kb

    General Administrative Principles: Corporate governance and tax risk management

    This information note shares and builds on the experiences and lessons of 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 practice considerations.

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  • 3-July-2009

    English, PDF, 481kb

    Standard Business Reporting

    This guidance note seeks to provide sufficient information about Standard Business Reporting (SBR) to enable revenue bodies to consider its relevance to their Government and play a major role in cross-Government deliberations and implementation, if deemed appropriate. It has been prepared following research by HMRC officials and with the assistance of revenue bodies participating in the FTA's Taxpayer Services Sub-group.

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  • 3-July-2009

    English, PDF, 767kb

    Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.

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  • 25-June-2009

    English

    Banking on fair tax

    The financial crisis might not have been caused by taxation, but it nonetheless raises concerns about evasion, compliance and transparency in financial markets. The OECD Observer asked South Africa's minister of finance, Pravin Gordhan, who chairs the OECD's Forum on Tax Administration, to explain.

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  • 29-May-2009

    English

    Fifth OECD Forum on Tax Administration: Paris Communiqué

    The fifth meeting of the OECD’s Forum on Tax Administration was held in Paris on 28-29 May 2009. The discussions focused on the challenges and opportunities currently facing revenue bodies and taxpayers around the world as a result of the first truly global financial and economic crisis. Working alongside senior business leaders, the heads of revenue bodies from FTA participating countries came together to share experiences and

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  • 29-May-2009

    English

    Tax collectors worldwide to co-operate in revenue-raising to offset fiscal deficits

    With governments facing soaring budget deficits as they seek to combat the global economic slump, tax authorities from around the world have agreed on a new cooperation plan.

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