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Publications & Documents


  • 28-March-2019

    English

    Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty - Forum on Tax Administration

    Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes.The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
  • 28-March-2019

    English

    International Compliance Assurance Programme Pilot Handbook 2.0

    This builds on a first ICAP pilot, which commenced in January 2018, and reflects the experience and feedback of tax administrations and MNEs participating in the programme. This handbook is a working document and its content will be further revised based on experiences gained in the current pilot.

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  • 28-March-2019

    English

    Implementing Online Cash Registers: Benefits, Considerations and Guidance

    This report, led by the Russian Federal Tax Service, provides advice and guidance on the adoption and implementation of online cash registers (OCR). It sets out examples of the implementation of OCR systems in a number of FTA members and contains a "how to" guide drawing on the lessons learned from these experiences.

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  • 28-March-2019

    English

    Introducing a Commercial Off-The-Shelf Software Solution

    This report, led by the tax administration of Finland, is intended to provide advice and recommendations, based on Tax Finland's experience, for consideration when purchasing, implementing and maintaining a COTS product.

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  • 28-March-2019

    English

    Successful Tax Debt Management: Measuring Maturity and Supporting Change

    This report, led by the tax administrations of Belgium and Canada, builds on the 2014 OECD report Working Smarter in Tax Debt Management and provides further insights into the elements of a successful tax debt management strategy, supplemented by examples of recent initiatives by tax administrations and a self-assessment maturity model.

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  • 28-March-2019

    English

    Unlocking the Digital Economy – A Guide to Implementing Application Programming Interfaces in Government

    This technical report, led by the Australian Taxation Office, is intended to provide an overview of key practices, techniques and standards used to deliver contemporary Application Programming Interface (APIs) for use in web and mobile applications.

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  • 28-March-2019

    English

    Leading global tax administrations agree collective actions on tax certainty, co-operation and digital transformation

    The Forum on Tax Administration (FTA), the 53 leading global tax administrations, met in Chile on 26-28 March and agreed an ambitious agenda focused on tax certainty, enhanced tax co-operation and the collective challenges of digital transformation.

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  • 27-March-2019

    English

  • 25-March-2019

    English

    Latin America and the Caribbean: Public revenues rebound in 2017 after dip in 2016

    The average tax-to-GDP ratio in Latin America and the Caribbean rose to 22.8% in 2017, a gain of 0.2 percentage points from 2016, according to Revenue Statistics in Latin America and the Caribbean 2019. The report finds that the rebound was primarily driven by Caribbean countries and in particular Guyana and Barbados, on the back of tax policy and administration reforms.

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  • 22-March-2019

    English, PDF, 2,235kb

    Report: The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

    This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for enlisting the platforms economy, including e-commerce marketplaces and other digital platforms, in the effective and efficient collection of VAT/GST on digital sales.

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