Reports


  • 8-March-2010

    German, , 2,254kb

    Handbuch „Geldwäsche“ Für Den Innen- Und Aussendienst Der Steuerverwaltung

    Das vorliegende Handbuch soll das Bewusstsein der Bediensteten des Innen- und Außendienstes hinsichtlich Geldwäsche schärfen. Es wird erläutert, wie Geldwäsche im Rahmen normaler Steuerprüfungen erkannt werden kann.

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  • 5-February-2010

    English

    OECD survey shows that more than 80% of businesses cannot recover all of their foreign VAT

    Many businesses incur VAT on costs in countries where they are not carrying out any taxable activity or are not established.

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  • 15-December-2009

    English

    Survey of Trends and Developments in the Use of Electronic Services for Taxpayer Service Delivery

    This latest survey report published by the OECD Forum on Tax Administration contains an extensive assessment of the use of modern technology to deliver modern electronic services.

  • 9-December-2009

    English

    Discussion Draft Released on Report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles

    OECD releases report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles.

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  • 25-November-2009

    English

    OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

    OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

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  • 12-October-2009

    English

    Taxation of SMEs - Key Issues and Policy Considerations

    This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.

  • 8-October-2009

    English

    Money Laundering Awareness Handbook

    The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.

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  • 8-October-2009

    English, , 1,939kb

    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors

    This handbook aims to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. &l

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  • 27-September-2009

    English, PDF, 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.

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  • 17-September-2009

    English, PDF, 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 sharing knowledge of recent developments in selected countries.

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