Reports


27-September-2009

English, , 1,307kb

Withholding and Information Reporting Regimes for SMEs and 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 regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.

15-September-2009

English

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group.

15-September-2009

English

Addressing Tax Risks Involving Bank Losses

This comprehensive report sets the market context for banks’ pre-tax losses and provides an overview of the tax treatment of such losses in 17 OECD countries. It describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies and outlines the incentives that give rise to those risks (including incentives related to the regulatory capital treatment of accumulated tax losses accounted

Related Documents

9-September-2009

English

Engaging with high net worth individuals on tax compliance

This publication examines the High Net Worth Individual taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges.

Related Documents

31-August-2009

English

OECD assessment shows bank secrecy as a shield for tax evaders coming to an end

Today the OECD issued its Tax Co-operation 2009: Towards a Level Playing Field. This is the fourth annual assessment of progress being made towards greater transparency and information exchange in the area of taxation.

23-July-2009

English

Building transparent tax compliance by banks

This publication sets out the conclusions of the OECD study that examined the role of banks in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. The report makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.

Related Documents

7-April-2009

English

Economic Survey of Finland 2010: Paving the way for sustainable public finances

The costs of the recession and ageing are a challenge to fiscal sustainability. The estimated fiscal sustainability gap has increased from 3 to 8% of GDP due to a sizeable permanent stimulus and lower potential output. A consolidation plan should be articulated now...

3-April-2009

English, , 245kb

Fiscal equalisation

Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries.

3-April-2009

English, , 830kb

The contribution of economic geography to GDP per capita

Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries.

2-April-2009

English, , 1,338kb

Information Note - Managing and Improving Compliance: Recent Developments in Compliance Risk Treatments

This information note describes recent progress by revenue bodies in the development of more innovative or unusual risk treatment approaches to address non-compliance in the small and medium enterprise (SME) sector and provides examples of evaluation approaches adopted by agencies to measure the impacts and outcomes of these new treatment methods. While commenting on a range of non-compliance risk areas, it gives particular focus to

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