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Publications & Documents
English, , 439kb
This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.
English, , 1,533kb
This guidance note describes the specification of the Standard Audit File for Payroll (SAF-P), and provides guidance to revenue bodies and software developers on its design, application and implementation.
English, , 77kb
Agreement between The Netherlands and Gibraltar for the exchange of information relating to tax matters
OECD releases discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention
FTA Guidance Notes on E-Auditing Standards.
This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.
English, , 54kb
Agreement between Australia and Vanuatu for the exchange of information relating to tax matters
This report by the OECD’s Forum on Tax Administration brings up to date the reported findings of earlier research on the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets.
In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous progressive rate schedule with a single 15% rate levied on an enlarged base.
English, , 462kb
Agreement between France and Turks and Caicos Islands for the exchange of information relating to tax matters