Publications & Documents


  • 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

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  • 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.

  • 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.

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  • 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.

  • 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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  • 18-January-2005

    English

    US Business engages OECD on international tax issues

    An information note concerning the International Tax Conference, organised in Washington on 13-14 January 2005 to discuss international tax issues and related OECD initiatives.

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  • 3-December-2004

    English, , 123kb

    Fair Tax Competition - A Pillar of Positive Economic Reform

    A presentation by Jeffrey Owens, Director of the OECD Centre for Tax Policy and Administration during the INEKO International Conference on Economic Reforms for Europe, which was held in Bratislava on 18 March 2004.

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  • 29-October-2004

    English, PDF, 675kb

    Tax Administration in OECD Countries: Comparative Information Series (2004)

    Internationally comparative data on aspects of tax systems and their administration in OECD member countries.

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  • 18-October-2004

    English, PDF, 622kb

    Compliance Risk Management: Use of Random Audit Programmes

    This information note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.

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  • 18-October-2004

    English, PDF, 335kb

    Compliance Risk Management: Progress with the Development of Internet Search Tools for Tax Administration

    This guidance note focuses on several aspects of the use of Internet search tools for tax administration purposes (i.e. tax compliance checking).

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