Latest Documents

  • 22-October-2010


    2010 OECD Study on Offshore Voluntary Disclosure

    Vast amounts of tax are lost to offshore tax evasion every year. Certain estimates put the number at 100 billion $ for the United States alone. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion.

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  • 16-September-2010

    English, PDF, 510kb

    Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks

    This report provides a framework for a voluntary code of conduct for revenue bodies and banks. This is based upon the concepts developed, and proposals set out in the report Building Transparent Tax Compliance by Banks (2009) and the earlier report Study into the Role of Tax Intermediaries (2008).

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  • 15-September-2010


    Addressing Tax Risks Involving Bank Losses

    The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008.  This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
  • 7-June-2010

    English, , 2,364kb

    FTA TSG Informe de la encuesta - Encuesta sobre tendencias y evolución del uso de servicios electrónicos para la prestación de servicios al contribuyente - dec 2009

    FTA TSG Informe de la encuesta - Encuesta sobre tendencias y evolución del uso de servicios electrónicos para la prestación de servicios al contribuyente - dec 2009

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  • 18-May-2010


    Outcomes of the first meeting of the Informal Task Force on Tax and Development

    The first meeting of the OECD’s informal Task Force on Tax and Development was held on 11 May. They agreed to assist developing countries to develop effective tax systems.

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  • 21-April-2010


    Tax Reference Model – Application Software Solutions to Support Revenue Administration in Selected Countries

    This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.

  • 20-April-2010

    English, Excel, 1,045kb

    Programmes to Reduce the Administrative Burden Resulting from Tax Regulations in Selected Countries: Follow up report

    Reducing administrative burdens is a priority for Governments in many countries. This information note brings up-to-date the reported findings of earlier research on the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets.

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  • 15-décembre-2009


    Enquête sur les tendances et l’évolution du recours aux moyens électroniques pour la fourniture de services aux contribuables

    Le FTA de l'OCDE, par l’intermédiaire de son Sous-groupe de service aux contribuables, a récemment interrogé les pays membres et certains pays non-membres afin d’évaluer les progrès des administrations fiscales de déploiement de services électroniques modernes pour le service au contribuable.

  • 20-November-2009


    African Tax Administration Forum launched on 19-20 November 2009

    On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.

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  • 27-September-2009

    English, PDF, 1,307kb

    Withholding and Information Reporting Regimes for SMEs and Self-employed Taxpayers

    This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.

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