Reports


  • 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

    Related Documents
  • 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.

    Related Documents
  • 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

    Related Documents
  • 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.

    Related Documents
  • 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.

    Related Documents
  • 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
  • 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.

    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
  • 9-September-2009

    English

    Engaging with High Net Worth Individuals on Tax Compliance

    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.
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 > >>