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This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration.
The aim of the online manual is to make available, to both tax administrators and taxpayers in the OECD's Member countreis and non-OECD member countries, basic information and best practices regarding the Mutual Agreemetn Procedures (MAP) process. The goal is to make this information as accessible as possible and to allow users to understand the MAP process in a general but practical context.
In the summer of 2004 the Working Group produced a Draft Progress Report that describes three different kinds of proposals for improving dispute resolution: current proposals, proposals for future work, and proposals for future study.
Harmful Tax Competition: Progress in Identifying and Eliminating Harmful Tax Practices. Report to Ministers and Recommendations by the Committee on Fiscal Affairs.
New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is conducted. The increased speed and mobility of business activities and cross-border transactions has particular implications for applying transfer pricing methods and for taxing business profits. E-commerce: Transfer Pricing and Business Profits presents
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This guidance note focuses on the creation of a computer file that allows the easy export of a predefined set of accounting records in a commonly-readable format.
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This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.
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The growth of e-services is presenting many opportunities and challenges to revenue authorities. The initial response by many revenue authorities has centred on the provision of e-filing solutions for the various tax types administered. However, increasingly, both customers and Governments expect more comprehensive e-services that match the best of the commercial sector. Providing e-services that are joined-up, customer-centric and
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Internationally comparative data on aspects of tax systems and their administration in OECD member countries.
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This information note, consisting largely of a number of country case studies, seeks to illustrate the applicatio of compliance risk management techniques in the audit case selection processes of revenue authorities in a number of OECD member countries.