English, PDF, 894kb
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.
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
The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group.
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.
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system. This publication examines in detail this 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. It also addresses aspects of voluntary disclosure initiatives for past non-compliance that may be particularly pertinent in the current environment.
The publication outlines a number of innovative approaches to enable governments to better manage the risks involved with marketed tax schemes and tailor-made arrangements. To improve compliance, tax administrations could consider changing the structure of their operations to focus resources effectively, for example, through the creation of a dedicated HNWI unit. Other recommendations include creating the appropriate legal framework, exploring forms of co-operative compliance and engaging more in international co-operation, at both the strategic and operational level.
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.
English, PDF, 767kb
This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.
English, PDF, 582kb
This information note shares and builds on the experiences and lessons of 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 practice considerations.
English, PDF, 1,338kb
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.