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  • 1-June-2019

    English, PDF, 3,233kb

    Forum on Tax Administration Annual Report 2018-2019

    Highlights and achievements of the Forum on Tax Administration 2018-2019.

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  • 1-June-2019

    English, PDF, 1,525kb

    Forum on Tax Administration 2019: Summary Report

    This special edition of the FTA update provides a short and informal summary of the 12th FTA Plenary meeting held in Santiago, Chile, from 26-28 March 2019.

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  • 28-March-2019

    English

    International Compliance Assurance Programme Pilot Handbook 2.0

    This builds on a first ICAP pilot, which commenced in January 2018, and reflects the experience and feedback of tax administrations and MNEs participating in the programme. This handbook is a working document and its content will be further revised based on experiences gained in the current pilot.

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  • 28-March-2019

    English

    Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty - Forum on Tax Administration

    Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes.The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
  • 28-March-2019

    English

    The Sharing and Gig Economy: Effective Taxation of Platform Sellers - Forum on Tax Administration

    This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
  • 28-March-2019

    English

    Implementing Online Cash Registers: Benefits, Considerations and Guidance

    This report, led by the Russian Federal Tax Service, provides advice and guidance on the adoption and implementation of online cash registers (OCR). It sets out examples of the implementation of OCR systems in a number of FTA members and contains a "how to" guide drawing on the lessons learned from these experiences.

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  • 28-March-2019

    English

    Successful Tax Debt Management: Measuring Maturity and Supporting Change

    This report, led by the tax administrations of Belgium and Canada, builds on the 2014 OECD report Working Smarter in Tax Debt Management and provides further insights into the elements of a successful tax debt management strategy, supplemented by examples of recent initiatives by tax administrations and a self-assessment maturity model.

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  • 28-March-2019

    English

    Introducing a Commercial Off-The-Shelf Software Solution

    This report, led by the tax administration of Finland, is intended to provide advice and recommendations, based on Tax Finland's experience, for consideration when purchasing, implementing and maintaining a COTS product.

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  • 28-March-2019

    English

    Unlocking the Digital Economy – A Guide to Implementing Application Programming Interfaces in Government

    This technical report, led by the Australian Taxation Office, is intended to provide an overview of key practices, techniques and standards used to deliver contemporary Application Programming Interface (APIs) for use in web and mobile applications.

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  • 23-January-2018

    English

    International Compliance Assurance Programme Pilot Handbook

    This handbook contains information on a pilot for ICAP, commencing in January 2018, including tax administrations from eight jurisdictions. The handbook is a working document and its content will be revised, based on experiences gained in the pilot, and used as the basis for the development of an ICAP operating manual, which will describe in detail the programme and the processes to be applied beyond the pilot.

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