Best Practices / Guidelines


27-October-2010

English, , 425kb

Evaluating the Effectiveness of Compliance Risk Treatment Strategies - An Overview

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

26-October-2010

English, , 436kb

Methdological Techniques for Use in Evaluating the Effectiveness of Compliance Risk Treatments

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

5-February-2010

English

OECD releases draft Guidelines on the application of VAT/GST to the international trade in services and intangibles for public consultation

The OECD Committee on Fiscal Affairs invites public comments on the draft Chapter II of the International VAT/GST Guidelines that deal with customer location in the context of identifying the jurisdiction of taxation.

17-September-2009

English, , 1,307kb

Information Note - Withholding & Information Reporting Regimes for Small/Medium-sized Business & Self-employed Taxpayers

This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting

17-September-2009

English, , 894kb

Developments in VAT Compliance Management in Selected Countries

This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sha

3-July-2009

English, , 481kb

Guidance Note - Standard Business Reporting

In most countries financial data reporting to government imposes significant costs for businesses due to the many data formats and descriptions used. SBR standardises and rationalises these to make financial reporting easier and cheaper for business.

3-July-2009

English, , 582kb

Information Note - General Administrative Principles: Corporate governance and tax risk management

This information note deals with the topic of corporate governance and tax risk management. It shares and builds on the experiences and lessons of three countries, Australia, Canada and Chile in encouraging good corporate governance and continuing to develop approaches to sound tax risk management. Despite these countries’ diverse regulatory environments and experiences they suggest a number of common benefits, challenges, and best

3-July-2009

English, , 767kb

Guidance Note - Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that

1-July-2008

English

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

1-July-2008

English, , 339kb

APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT

APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT Invitation for comments JUNE 2008

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