18-October-2004
English, PDF, 335kb
This guidance note focuses on several aspects of the use of Internet search tools for tax administration purposes (i.e. tax compliance checking).
18-October-2004
English, PDF, 602kb
This information note, consisting largely of a number of country case studies, seeks to illustrate the applicatio of compliance risk management techniques in the audit case selection processes of revenue authorities in a number of OECD member countries.
18-October-2004
English, PDF, 725kb
The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions.
5-May-2004
English, , 130kb
The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int
5-May-2004
English, , 229kb
The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</
5-May-2004
English, , 123kb
The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.
29-October-2003
English, PDF, 51kb
A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.