Latest Documents

"Pandora Papers" leaks: Statement by Bob Hamilton, Chair of the Forum on Tax Administration and Chris Jordan, Chair of the FTA’s Joint International Task Force on Shared Intelligence and Collaboration

The Forum on Tax Administration and its Joint International Task Force on Shared Intelligence and Collaboration (JITSIC) are already working collaboratively in response to the recent "Pandora Papers" leaks. This follows the model successfully adopted for the Panama and Paradise Papers leaks.

Tax Administration 2021 - Comparative Information on OECD and other Advanced and Emerging Economies

Tax administrations continue to accelerate their digital transformation

Tax administrations are investing significant resources in the development of e-services and digital solutions and are embracing opportunities for fast tracking digital transformation to improve their services, reduce burdens, and improve tax compliance, according to a new OECD report.

Newsletter: Update on the recent developments of the FTA work programme, August 2021

This newsletter provides an update on the recent developments of the FTA work programme and covers the following topics: Tax Administration 3.0 (update and next steps); update on COIs and Network; COVID-19 related work; ERM Maturity Model publication; Capacity Building; ICAP; and more.

Les travaux de l'OCDE en matière de fiscalité

Cette brochure met en avant les principaux domaines de travail du Centre de politique et d'administration fiscales de l'OCDE.

OECD International Compliance Assurance Programme (ICAP)

The International Compliance Assurance Programme, is a voluntary programme that uses Country-by-Country Reports and other information to facilitate open and co-operative multilateral engagements between MNE groups and tax administrations, with a view to providing early tax certainty and assurance.

Leading tax administrations release details of the ICAP multilateral tax risk assurance programme to provide early certainty for tax administrations and MNEs

Today, the OECD Forum on Tax Administration (FTA) released a new handbook for the International Compliance Assurance Programme, which for the first time is being run as a full programme open to all FTA member tax administrations.

New OECD self-assessment tool to assist tax administrations in managing operational risks

A new diagnostic tool on enterprise risk management released today will allow tax administrations to self-assess their capacity and capability to manage operational risks across their organisation and to identify possible areas for improvement.

Automatic Exchange of Information: Guide on Promoting and Assessing Compliance by Financial Institutions

The purpose of this compliance guide is to assist government officials and financial institutions regarding the obligations to monitor and ensure compliance with reporting obligations under CRS and FATCA. It also provides a practical overview of what a robust compliance regime may involve.

Tax Administration 3.0: The Digital Transformation of Tax Administration

This discussion document by the Forum on Tax Administration sets out a vision for the digital transformation of tax administration, under which taxation becomes more of a seamless and frictionless process over time.