Reports


  • 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

  • 24-October-2006

    English, PDF, 666kb

    Strengthening Tax Audit Capabilities: General Principles and Approaches

    This information note, prepared by the Forum’s Compliance Subgroup, focuses on audit programmes and the conduct of individual audits. It identifies common key features of effective audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics.

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  • 24-October-2006

    English, PDF, 794kb

    Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

    The purpose of this information note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities.

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  • 24-October-2006

    English, PDF, 717kb

    Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

    The purpose of this note is to report the findings, observations and international comparisons derived from a survey of audit workforce management approaches adopted in selected OECD countries. The survey explored a range of matters, including identifying the required capabilities of auditors and audit managers; assessing capability; improving capability; and cost-benefit analysis of capability improvement programmes.

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  • 25-September-2006

    English, , 139kb

    Harmful Tax Practices: 2006 Update on Progress in Member Countries

    The OECD's project on Harmful Tax Practices: 2006 Update on Progress in Member Countries

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  • 20-July-2006

    English

    Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey

    Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken structural changes in their tax system which have altered the way these systems function and their economic and social impacts. In some countries – as, for instance, many of the Eastern European economies in transition - the

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  • 10-April-2006

    English

    A European Definition of Shared Taxes

    These documents provide a definition of shared taxes, established by the Council of Europe, agreed upon by the council of Ministers on January 19, 2006.

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  • 14-March-2006

    English, PDF, 529kb

    Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations: Country Experiences With the Use of Pre-populated Personal Tax Returns

    This information note briefly describes the use of pre-populated returns that has become a feature of the personal income tax systems in countries in the Nordic region and elsewhere, particularly over the last decade or so.

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  • 14-March-2006

    English, PDF, 520kb

    Strategies for Improving the Take-up Rates of Electronic Services

    The purpose of this information note is to share information concerning the strategies employed by a number of national revenue bodies to increase the take-up rates of electronic services, in particular the electronic filing of tax returns.

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  • 14-March-2006

    English, PDF, 482kb

    Management of Email

    The purpose of this note is to share information about email implementations as they affect taxpayer service delivery from a small number of national revenue bodies.

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