Publications & Documents


  • 17-February-2012

    English, , 106kb

    Tax Crime Save The Date - Rome June2012.pdf

    Tax Crime Save The Date - Rome June2012.pdf

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  • 15-February-2012

    English

    Reforming Fiscal Federalism and Local Government - Beyond the Zero-Sum Game

    This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade. The country chapters identify common patterns and factors that are conducive to reforms of the intergovernmental fiscal framework, using a common methodological approach. The summary chapter highlights the cross-cutting issues emerging from the country chapters and shows the key factors in the institutional, political, economic and fiscal areas that are supporting reform success. The report’s approach results in valuable insights for policy makers designing, adopting and implementing fiscal federalism and local government reforms.

  • 25-January-2012

    English, , 1kb

    Status of convention 25 JAN 2012.pdf

    Status of convention 25 JAN 2012.pdf

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  • 25-January-2012

    English

    Rising tax revenues: a key to economic development in Latin American countries

    Increased domestic resource mobilization is widely accepted as crucial for countries to successfully meet the challenges of development and achieve higher living standards for all their people.

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  • 25-January-2012

    Spanish

    Aumento de ingresos fiscales: elemento clave para el desarrollo económico en América Latina

    Una mayor movilización de los recursos domésticos se considera normalmente fundamental para que los países puedan afrontar con éxito los desafíos del desarrollo y alcanzar mayores niveles de vida para todos sus habitantes.

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  • 19-January-2012

    English

    Dealing Effectively with the Challenges of Transfer Pricing

    This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible. 
  • 19-January-2012

    English, PDF, 1,105kb

    Working Smarter in Revenue Administration: Using Demand Management Strategies to Meet Service Delivery Goals

    This information note summarises the findings of a study conducted by the Forum on Tax Administration‘s Taxpayer Services Sub-group to identify what processes revenue bodies have in place and what steps are taken to understand the root causes of service demand and how that knowledge is applied to either reduce demand or shift it to more cost-efficient channels.

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  • 19-January-2012

    English

    Tax: 7th meeting of the Forum on Tax Administration "Strengthening Tax Compliance through Cooperation"

    The 7th meeting of the Forum on Tax Administration, which brought together the heads of tax administrations from 43 countries, concluded with a unified and strengthened commitment to combat offshore tax abuse.

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  • 19-January-2012

    Spanish

    La 7ma. reunión del Foro sobre Administración Tributaria "Fortalecer el cumplimiento tributario a través de la cooperación"

    La 7ma. reunión del Foro sobre Administración Tributaria, el cual reúne a los líderes de las administraciones tributarias de 43 países, concluyó con el compromiso unificado y fortalecedor de luchar contra el abuso fiscal offshore.

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  • 19-January-2012

    English, PDF, 1,226kb

    Reducing Opportunities for Tax Non-compliance in the Underground Economy

    Building on the Forum’s previous work on compliance risk management, this information note explores the approaches and experiences of member revenue bodies in addressing tax risks associated with the underground economy, including the use of electronic payment systems to both conceal and reveal unreported income.

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