Reports


  • 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.

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  • 7-July-2009

    English

    Building Transparent Tax Compliance by Banks

    This book analyses the role banks play 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. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.
  • 3-July-2009

    English, PDF, 767kb

    Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    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.

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  • 3-July-2009

    English, PDF, 582kb

    General Administrative Principles: Corporate governance and tax risk management

    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.

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  • 2-April-2009

    English, PDF, 1,338kb

    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.

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  • 24-February-2009

    English

    Access For Tax Authorities To Information Gathered By Anti- Money Laundering Authorities

    An updated report on Access For Tax Authorities To Information Gathered By Anti- Money Laundering Authorities is now available.

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  • 24-February-2009

    English

    Release of Report on Abuse of Charities for Money-Laundering and Tax Evasion

    Many countries recognize the important and significant role the voluntary sector plays in building a strong, caring and well-functioning society as well as in contributing to employment, welfare and economic growth. The vast majority of charities are legitimate, but some may be targeted by criminals to launder the proceeds of tax crimes and other serious offences.

  • 20-February-2009

    English

    Real estate sector: Tax fraud and money laundering vulnerabilities

    Real estate has long been the preferred choice of criminals for hiding ill-gotten gains, and manipulating property prices is one of the oldest known ways to transfer proceeds illegally between parties to a deal. Tax fraud schemes are often closely linked with these activities.

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  • 20-February-2009

    English

    Identity Fraud: Tax Evasion and Money Laundering Vulnerabilities

    Identity related crime is a serious and increasing risk in many countries although its impact is variable. Some countries estimate that identity fraud overall costs their economies billions of dollars and is becoming more organised and more sophisticated. This report provides the results of a survey of 19 countries to assess the tax crime and money laundering vulnerabilities associated with identity fraud.

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  • 20-January-2009

    English, PDF, 4,879kb

    Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2008)

    The Comparative Information Series (CIS) is a comprehensive survey of tax administration practices across 30 OECD and 13 selected non-OECD countries. Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates.

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