Latest Documents

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.

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.

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.

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

The OECD welcomes France's new programme on co-operative compliance, announced today. Co-operative compliance is an initiative for promoting better tax compliance developed by the OECD Forum on Tax Administration.

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.

"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.

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.

The Changing Tax Compliance Environment and the Role of Audit

Leading tax administrations focused on effective delivery of the OECD/G20 BEPS outcomes, automatic exchange of information and tax certainty and collaborate on taxing users of the sharing economy

The Forum on Tax Administration (FTA) is the leading international body concerned with tax administration. The FTA, which brings together Tax Commissioners from 50 advanced and emerging tax administrations (including OECD and G20 countries), held its Plenary meeting in Oslo on 27-29 September.

Tax administrations deliver on information exchange, BEPS and tax certainty agenda, and move forward on the digital and the sharing economy

Tax administrations are playing a critical role as governments start implementing new international measures to counter offshore evasion and combat tax avoidance by multinational enterprises.