• 2-July-2008

    English, , 841kb

    Guidance Note - Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

    National revenue bodies play a critical role in the workings of Government, responsible for collecting the vast bulk of revenue required to fund the services Governments are expected to deliver. Achieving high and improved levels of compliance with tax laws is central to meeting Government revenue targets, and in turn the level of services that can be provided. This guidance note provides practical guidance to national revenue bodies

  • 25-April-2008

    English, , 1,070kb

    The drivers of public expenditure on health and long-term care: An integrated approach

    This paper proposes a framework for projecting public health and long-term care expenditures. It considers demographic and other (non-demographic) drivers of expenditures. The paper extends demographic drivers by incorporating death-related costs and the health status of the population. Concerning health care, the projections incorporate income and the effects of technology cum relative prices. For long-term care, the effects of

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  • 26-March-2008


    The Convention on Mutual Administrative Assistance in Tax Matters - Twentieth Anniversary Edition

    In today’s globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions.

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  • 10-March-2008


    Study into the Role of Tax Intermediaries

    This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

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  • 22-January-2008

    English, , 382kb

    Information Note - Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches

    This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s initial note on this topic was published in March 2006.) ‘Pre-filling’ is a concept that has come into prominence over the last 5-10 years following major advances in Nordic region countries and its adoption (to varying degrees) by

  • 6-December-2007

    English, , 228kb

    OECD Economic Outlook No. 82 Special Chapter: Corporate saving and investment: Recent trends and prospects

    Since 2001, OECD corporate net lending has risen sharply. This chapter examines various facets of corporate net lending with a view to understanding some of the main forces at play behind the recent run-up.

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  • 4-May-2007

    English, , 652kb

    Improving Taxpayer Service Delivery: Channel Strategy Development

    The purpose of this guidance note is to promote thinking among revenue bodies on the development of a channel strategy, a set of actions intended to achieve optimal usage of the various means (i.e. channels) for delivering services to taxpayers. The note provides ideas on developing such a strategy, based largely on the experiences of selected revenue bodies.

  • 7-February-2007


    Manual on Effective Mutual Agreement Procedures (MEMAP)

    The online Manual on Effective Mutual Agreement Procedures (MEMAP) makes available, to both tax administrators and taxpayers, basic information and best practices regarding the Mutual Agreement Procedure (MAP).

  • 29-January-2007

    English, , 276kb

    Guidelines on Advance Pricing Arrangements

    The term 'Advanced Pricing Arrangements' (APA) refers to a procedural arrangement between taxpayer and tax administration intended to resolve potential transfer pricing disputes in advance. These guidelines intend to improve the consistency of application of APAs by providing guidance to tax administrations on how to conduct mutual agreement procedures involving APAs. These Guidelines are also included in the Annex of the Transfer

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  • 24-October-2006

    English, , 666kb

    Information Note - Strengthening Tax Audit Capabilities: General Principles and Approaches

    This information note focuses on audit programmes and the conduct of individual audits. It identifies common key features of audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics. The note does not purport to be an authoritative and comprehensive guide on how audit activities should be conducted. Rather, it draws together information provided by member countries

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