Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken structural changes in their tax system which have altered the way these systems function and their economic and social impacts. In some countries – as, for instance, many of the Eastern European economies in transition - the
First joint WCO/OECD Conference on Transfer Pricing and Customs Valuation in Brussels on 3-4 May 2006.
In 2006, the Committee on Fiscal Affairs has approved a new Manual on Information Exchange.
An invitation to comment on a series of draft Issues notes that was developed by the Committee on Fiscal Affairs Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an invitation to comment on comparability issues in 2003.
These documents provide a definition of shared taxes, established by the Council of Europe, agreed upon by the council of Ministers on January 19, 2006.
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Following the publication of several studies on estimates of the underground economy, the international organisations that co-signed the well known "SNA 93" drafted this official declaration.
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The purpose of this information 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.
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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.
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This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration.
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The purpose of this note is to share information about email implementations as they affect taxpayer service delivery from a small number of national revenue bodies.