14/03/2019 – 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. It sets out expectations for transparency and good tax governance by the taxpayer in order to give a high degree of reassurance as to the control of tax risks and the absence of aggressive tax planning. For the taxpayer, co-operative compliance can give greater tax certainty as a result of a relationship with the tax administration based on continuing trust and co-operation.
"Trust is not a matter of decision, it is built over time, step by step. And someone needs to take the first step. This is the goal of the seven initiatives that we are presenting today", French Minister of Public Action and Accounts, Gérald Darmanin, says. The introduction of a co-operative compliance regime by France also reflects a broader trend internationally where many OECD members either have in place or are exploring co-operative compliance programmes. Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration, emphasised that "co-operative compliance programmes are an important part of the OECD's tax certainty agenda, and we strongly believe in dispute prevention. We congratulate France on the initiatives that were launched today".
Media queries should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 1 45 24 91 08) or Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 1 45 24 98 92).