This report, which has been developed by the Forum on Tax Administration's (FTA) Tax Debt Management Network, looks at some of the main challenges currently facing international tax debt collection and makes a number of recommendations to help address them. These challenges include a lack of reliable statistics to inform decision-making, potential difficulties that can be faced in tracing debtors and assets, as well as an apparent lack of experience and knowledge in some cases as to the processes and best practices for requesting assistance in recovery. Building on the OECD report Working Smarter in Tax Debt Management (OECD 2014), this report recommends a number of areas for further work by the FTA’s Tax Debt Management Network to help improve international tax debt collection.
Tax Debt Management Network
Enhancing International Tax Debt Management
