Publications

Revenue bodies are increasingly focusing on improving their understanding of taxpayers and taking advantage of opportunities for collaboration where win-win situations exists. This is not least true for the large and heterogeneous SME segment, which in many countries has proven difficult and costly to administer with traditional approaches.This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders. The study provides a conceptual framework illustrating the benefits and situating the approach in the context of public sector reform, technological developments and trends in compliance risk management. It further provides a comprehensive review of current and emerging practices across the areas of information and guidance, compliance risk management, and systemic solutions. Finally the study provides guidance to support successful implementation.The study finds that while revenue bodies have substantial experience to build on, there is also potential for more systematic, far-reaching and potentially transformative approaches. A key barrier in this regard is that performance metrics relying extensively on output measures channel resources and attention away from innovative approaches that work back from the desired ultimate outcomes.

This book provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice – in this case the Australian Taxation Office—that has been examined and is supported by the FTA’s Taxpayer Services Sub-group. It also sets out practical steps in the form of a step-by-step framework to support revenue bodies in their efforts to better identify, analyse and address the causes of service demand.
The guide has been designed to support all revenue bodies, from those that are in the early stages of developing comprehensive service delivery programs to those with mature programs in place. While it focuses on the revenue body’s role in tax administration it acknowledges that some revenue bodies have a broader set of responsibilities, for example, in the administration of some social policies. This guide has not explored how such roles should integrate at a broader demand management level and revenue bodies will need to assess this issue, if relevant, having regard to their individual circumstances.

This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries. The study recommended that revenue bodies develop a relationship based on trust and co-operation. The report is based on a detailed examination of the practical experiences of countries that have established this type of relationship.The report finds that the pillars of an improved relationship highlighted in the Study remain valid. However, it identifies some additional features that are equally important: the part played by the tax control framework used by a large business in providing an objective basis for trust is emphasised. It also suggests that 'co-operative compliance' is a better description of the recommended approach than the original 'enhanced relationship' label.
 
The report addresses some questions that have been raised about the compatibility of the new approach with certain legal principles and discusses the internal governance of these programmes within revenue bodies. The importance of making a sound business case for the approach and how to measure the results of co-operative compliance programmes is addressed. The report concludes with some thoughts about the future direction of the co-operative compliance concept.

La présente Ligne directrice porte sur le danger de corrosion cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La corrosion cutanée désigne la survenue de lésions irréversibles de la peau qui se manifestent par une nécrose visible, selon la définition du Système Général Harmonisé pour la Classification et l’Étiquetage des produits chimiques.Cette Ligne directrice décrit une procédure in vitro permettant d’identifier les substances et mélanges corrosifs et non corrosifs, en s’appuyant sur la méthode d’essai de résistance électrique transcutanée (RET) pratiquée sur un épiderme de rat. Le produit chimique testé est appliqué sur des disques cutanés (au nombre de trois) pendant une durée n’excédant pas 24 heures. Les substances corrosives sont identifiées par leur capacité à produire une perte de l’intégrité du stratum corneum normal et de sa fonction de barrière, qui est mesurée par la réduction du RET au-dessous d'un seuil d'avertissement (5kΩ pour le rat). Une étape de coloration incorporée à la procédure d'essai permet de déterminer si l'augmentation de la perméabilité ionique est due à la destruction physique du stratum corneum.Cette Ligne directrice comprend également un ensemble de normes de performance pour l’évaluation de méthodes d’essai (RET) similaires ou modifiées.

Dans un environnement fiscal international en mutation, un certain nombre de pays s’inquiètent de la façon dont les normes internationales, sur lesquelles sont fondées les conventions fiscales bilatérales, répartissent les droits d’imposition entre États de la source et de la résidence. Ce Plan d’action est centré sur la lutte contre l’érosion de la base d’imposition et le transfert de bénéfices. Les mesures prises à cette fin permettront de rétablir l’imposition dans l’État de la source et dans celui de la résidence dans un certain nombre de cas où, en l’absence de telles mesures, les bénéfices tirés d’activités transnationales seraient soumis à un taux d’imposition nul ou très faible, mais ces mesures n’ont pas pour objectif direct de modifier les normes internationales existantes relatives à l’attribution des droits d’imposition des bénéfices transnationaux.

This volume is the first of the OECD Development Pathways, a new series that looks at multiple development objectives beyond an exclusive focus on growth. The series starts with Myanmar, a country to be covered for the first time by the OECD. This initial assessment shows that Myanmar’s success in achieving stable and sustainable growth will depend vitally on its ability to develop the institutional and social capital necessary to maintain macroeconomic and financial stability, to ensure the rule of law, to achieve environmentally sustainable development and to create an enabling environment for the private sector. To be sustainable, growth also needs to be more equitable and inclusive. Seizing the momentum created by the country’s opening and internal peace process will be imperative. Moreover, Myanmar’s increasing population provides a demographic dividend which needs to be reaped in the next couple of decades to boost the potential of the economy. After that, the population will begin ageing and Myanmar risks getting old before the incomes and living standards of its people can significantly improve.

Buildings are the largest energy consuming sector in the world, and account for over one-third of total final energy consumption and an equally important source of carbon dioxide (CO2) emissions. Achieving significant energy and emissions reduction in the buildings sector is a challenging but achievable policy goal.Transition to Sustainable Buildings presents detailed scenarios and strategies to 2050, and demonstrates how to reach deep energy and emissions reduction through a combination of best available technologies and intelligent public policy. This IEA study is an indispensible guide for decision makers, providing informative insights on:-Cost-effective options, key technologies and opportunities in the buildings sector;
-Solutions for reducing electricity demand growth and flattening peak demand;
-Effective energy efficiency policies and lessons learned from different countries;
-Future trends and priorities for ASEAN, Brazil, China, the European Union, India, Mexico, Russia, South Africa and the United States;
-Implementing a systems approach using innovative products in a cost effective manner; and
-Pursuing whole-building (e.g. zero energy buildings) and advanced-component policies to initiate a fundamental shift in the way energy is consumed.

Getting it Right is one of the most complete toolkits that the OECD has designed to help a country at the start of a new government administration. In this publication, the focus of the Organisation’s multidisciplinary knowledge is on Mexico; the discussion is enriched with international experience, and comparison based on best practices. In addition, the report identifies the Mexican economy’s strengths and weaknesses so as to support the design, promotion and implementation of key public policies for better economic performance.

Ce rapport examine les tendances récentes en matière de systèmes d'innovation agricole (SIA) et étudie l'impact d'un large éventail de politiques relatives à la création et à la diffusion de l'innovation dans le secteur agricole et agroalimentaire. Il suggère un cadre pour l'analyse du rôle des pouvoirs publics dans la promotion de l'innovation, dans le but d'aider à identifier les mesures concrètes qu'ils pourraient prendre pour améliorer la croissance de la productivité, l'utilisation durable des ressources et la résilience aux futures évolutions du marché des systèmes agricoles et agroalimentaires nationaux et mondiaux.

This report provides an overview of the substantial ageing and employment policy initiatives already implemented in Norway over the past decade and identifies areas where more should be done, covering both supply-side and demand-side aspects.To give better incentives to carry on working, the report recommends further reforms in the second-pillar pension schemes, particularly for public sector employees. On the side of employers, it is important to progress towards more age-neutral hiring decisions and to review of age limits for mandatory retirement.To improve the employability of older workers, the focus should be to promote job-related training with a particular focus on mid-career workers and to encourage initiatives based on a full-time culture and good working conditions for all.