Latest Documents

28-March-2019

English

Leading global tax administrations agree collective actions on tax certainty, co-operation and digital transformation

The Forum on Tax Administration (FTA), the 53 leading global tax administrations, met in Chile on 26-28 March and agreed an ambitious agenda focused on tax certainty, enhanced tax co-operation and the collective challenges of digital transformation.

28-March-2019

English

Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty - Forum on Tax Administration

Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes. The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.

28-March-2019

English

Unlocking the Digital Economy – A Guide to Implementing Application Programming Interfaces in Government

This technical report, led by the Australian Taxation Office, is intended to provide an overview of key practices, techniques and standards used to deliver contemporary Application Programming Interface (APIs) for use in web and mobile applications.

28-March-2019

English

Implementing Online Cash Registers: Benefits, Considerations and Guidance

This report, led by the Russian Federal Tax Service, provides advice and guidance on the adoption and implementation of online cash registers (OCR). It sets out examples of the implementation of OCR systems in a number of FTA members and contains a "how to" guide drawing on the lessons learned from these experiences.

28-March-2019

English

The Sharing and Gig Economy: Effective Taxation of Platform Sellers - Forum on Tax Administration

This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.

14-mars-2019

Français

L'OCDE salue le lancement du programme de la France en matière de conformité fiscale coopérative

L'OCDE salue le nouveau programme de la France sur la conformité fiscale coopérative annoncé aujourd'hui. La conformité coopérative est une initiative développée par le Forum sur l'administration fiscale de l'OCDE, visant à promouvoir une plus grande conformité fiscale.

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OECD welcomes the launch of co-operative tax compliance programme in France

23-January-2018

English

Eight FTA members kick off multilateral tax risk assurance programme to provide early certainty for tax administrations and MNEs

A pilot of a new FTA programme for the multilateral risk assessment of large MNE groups was launched at an event today in Washington DC, hosted by the Internal Revenue Service.

9-November-2017

English

"Paradise Papers" leaks: Statement by Hans Christian Holte, Chair of the OECD's Forum on Tax Administration

The world has turned strongly against tax evasion and aggressive tax planning. Thanks to ground-breaking international agreements, it is no longer possible to hide assets by simply placing them in offshore accounts or structures. Banking secrecy has been quickly disappearing and cooperation between tax administrations is rapidly improving.

29-September-2017

English

The Changing Tax Compliance Environment and the Role of Audit

The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of areas where further work by the Forum on Tax Administration might assist tax administrations in their consideration and implementation of administrative reforms as a result of the changing compliance environment.

29-September-2017

English

Shining Light on the Shadow Economy: Opportunities and threats

This report looks at the impact on the shadow economy of changes in ways of working and business models, the growth of the digital economy and the emergence of new technologies. It sets out a number of examples of effective actions being taken by tax administrations utilising technology, behavioural insights and new sources of data.

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