Publications & Documents


  • 20-June-2005

    English, , 328kb

  • 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.

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  • 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.

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  • 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.

  • 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

  • 4-April-2005

    English, , 18kb

    Tax Reform: An International Perspective

    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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  • 9-March-2005

    English, , 451kb

  • 4-March-2005

    English

    2nd Annual Centre for Tax Policy and Administration Roundtable: Business Restructuring

    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.

  • 4-March-2005

    English

    OECD engages dialogue on business restructuring: 2nd CTPA Roundtable focused on business restructuring

    Outline of the 2nd Annual CTPA Roundtable focused on business restructing, which took place on in Paris on 26-27 January 2005.

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  • 30-January-2005

    English, PDF, 239kb

    The Application of Consumption Taxes to the International Trade in Services and Intangibles Progress Report and Draft Principles

    The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.

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