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Publications & Documents
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The impact of tax-favoured retirement saving on government budget projections compared across countries. OECD Economic Studies No. 39.
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The role of tax-favoured retirement saving for long-term sustainability of public finances in the Netherlands. OECD Economic Studies No. 39.
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Cross-country comparisons of the tax favours granted to retirement saving. OECD Economic Studies No. 39.
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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.
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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.
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.
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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
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Speech by Mr. Jeffrey Owens, Head of the OECD's Centre for Tax Policy and Administration to the President's Advisory Panel on Federal Tax Reform. This conference was held in San Francisco on 31 March 2005.
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Model simulations illustrate a number of channels through which the US current-account deficit could narrow and explore the implications across countries. Economic Studies No. 38.
A summary note of the 2nd Annual CTPA Roundtable which took place on January 26-27, 2005 and which focused on the tax implications of cross-border business restructuring.