Administration fiscale

News statement: Terms of Reference for the study into the role of tax intermediaries


On 16 January 2007, the OECD announced the terms of reference for the study into the role of tax intermediaries which has been set up by the .  This study, to be completed by the end of 2007, is the second of the work areas the Forum agreed to set up at its meeting in Seoul, Korea in September 2006.

The terms of reference reflect the positive role tax intermediaries play in all countries, helping their clients to comply with tax laws.  The study will therefore aim to identify strategies for strengthening the relationship between tax intermediaries and revenue bodies – a win:win:win outcome that benefits revenue bodies and also benefits lower-risk tax intermediaries and taxpayers.  It will also look at the tools and techniques revenue bodies have at their disposal for responding to higher risks effectively.  Tax intermediaries and their representative bodies, business and other taxpayer representatives are key stakeholders in this study and there will be full consultation.

Further information can be obtained from:

  • OECD
    Jeffrey Owens, Director of the OECD's Centre for Tax Policy and Administration (tel. + 33 1 45 24 91 08) or Richard Highfield  (tel. + 33 1 45 24 94 63)
  • HMRC
    Chris.Davidson, Deputy Director of Business Customer Unit (tel. + 44 20 7147 2583) or Lisa.Wise (tel. + 44 20 7147 0241)


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