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The Forum on Tax Administration - Tax Commissioners from 45 countries - has been meeting in Moscow for the past two days. And released this comuniqué.
This FTA study explores how engaging and involving SME taxpayers and stakeholders can contribute to improved outcomes and reduced costs. It also identifies a range of other benefits, including fairer competition, reduced compliance burdens, and improved trust.
Tax Administration 2013 (formerly the Comparative Information Series), produced by the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies (including all OECD, EU, and G20 members).
Five years ago the FTA’s Study into the Role of Tax Intermediaries recommended that revenue bodies develop a relationship with large businesses based on trust and co-operation. This report is based on a detailed examination of the practical experiences of several countries since then.
This report provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice.
This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technology, and elements of the legislative and administrative framework for tax administration across the 52 economies covered by the series.
The Steering Committee of the OECD Global Forum on Transfer Pricing publishes a Draft Handbook on Transfer Pricing Risk Assessment. This Handbook is intended to provide practical guidance to tax administrations in both OECD and non-OECD economies regarding the process of conducting transfer pricing risk assessments. Interested parties are invited to provide comments by 13 September 2013.
The tax burden in Switzerland is low in international comparison, largely reflecting the substantial non-tax compulsory contributions towards the health and pension systems which are managed by private institutions. Taxation of personal income and labour earnings is relatively high, whereas the taxation of consumption is low.
OECD Secretary-General Angel Gurria has presented a report to G20 Finance Ministers and Central Bank Governors that highlights measures to ensure that all taxpayers pay their fair share.
Due to recent events, tax evasion has received unprecedented attention by media worldwide, and citizens are voicing their concerns and expectations for governments to act. This is an essential issue which the G20 must tackle, now more than ever, said OECD Secretary-General in Washington.