Latest Documents

Developments in VAT Compliance Management in Selected Countries

This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sharing knowledge of recent developments in selected countries.

Renforcer la discipline fiscale – Coopérer avec les grandes entreprises et les particuliers les plus fortunés

Quatre publications récentes jettent un éclairage sur les tendances actuelles et les approches pour gérer les grandes entreprises et les particuliers les plus fortunés ; pour les autorités fiscales, les grandes entreprises, les contribuables et les intermédiaires qui les conseillent.

Building Transparent Tax Compliance by Banks

General Administrative Principles: Corporate governance and tax risk management

This information note shares and builds on the experiences and lessons of Australia, Canada and Chile in encouraging good corporate governance and continuing to develop approaches to sound tax risk management. Despite these countries’ diverse regulatory environments and experiences they suggest a number of common benefits, challenges, and best practice considerations.

Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.

Standard Business Reporting

This guidance note seeks to provide sufficient information about Standard Business Reporting (SBR) to enable revenue bodies to consider its relevance to their Government and play a major role in cross-Government deliberations and implementation, if deemed appropriate. It has been prepared following research by HMRC officials and with the assistance of revenue bodies participating in the FTA's Taxpayer Services Sub-group.

Banking on fair tax

The financial crisis might not have been caused by taxation, but it nonetheless raises concerns about evasion, compliance and transparency in financial markets. The OECD Observer asked South Africa's minister of finance, Pravin Gordhan, who chairs the OECD's Forum on Tax Administration, to explain.

Vers une coopération mondiale des administrations fiscales en vue d’améliorer la perception des recettes pour réduire les déficits budgétaires

Face à la lutte des États contre la crise économique mondiale et aux déficits budgétaires croissants, des autorités fiscales de toutes les régions du monde ont convenu d’un nouveau plan de coopération.

Managing and Improving Compliance: Recent Developments in Compliance Risk Treatments

This information note describes recent progress by revenue bodies in the development of more innovative or unusual risk treatment approaches to address non-compliance in the small and medium enterprise (SME) sector and provides examples of evaluation approaches adopted by agencies to measure the impacts and outcomes of these new treatment methods.

Consultation et commentaires publics sur le projet de l'OCDE relatif aux « Particuliers les Plus Fortunés »

Le 9 février 2009 l'OCDE a tenu une consultation sur son projet relatif aux « Particuliers les Plus Fortunés ». La consultation faisait suite à la publication d'un document de discussion sur le projet (octobre 2008).