Tax administration

OECD Tax Intermediaries Project - Terms of Reference


This project has been developed from the work programme set out in the Seoul declaration as agreed by countries participating at the third meeting of the Forum on Tax Administration (FTA) held in Seoul, Korea, in September 2006.

The project will examine the role of tax intermediaries (e.g. law and accounting firms, other tax advisers and financial institutions) within tax systems, including in relation to unacceptable tax minimization arrangements.

The project’s overarching objectives are to increase understanding of the role tax intermediaries play in tax administration and to identify strategies for strengthening the relationship between tax intermediaries and revenue bodies.


To produce a report, including recommendations, by 30 November 2007, for discussion and endorsement at the fourth meeting of the FTA in early-January 2008. 


The report will broadly cover:

  • The arrangements revenue bodies have put in place to manage their relationships with tax intermediaries, to minimise the risks and to develop a climate of mutual trust and confidence.
  • The role of tax intermediaries in promoting compliance and reducing non-compliance by their clients, and the risks they sometimes pose in developing tax minimization arrangements.
  • The responsibilities of tax intermediaries and taxpayers with regard to those risks.
  • The role of international co-operation between revenue bodies in managing those risks.

Working methods

The study will be led by officials of HM Revenue and Customs in the UK and the OECD secretariat. 

There will be full engagement with all countries participating in the FTA.  A small working group of tax commissioners from approximately 10 countries will be established to act as a steering group for the project.

The team will consult with representatives of tax intermediaries, taxpayer representative bodies, BIAC and other taxpayers.

Project Team Contact Details

Chris Davidson
OECD Intermediaries Project
Business Customer Unit
100 Parliament Street
London  SW1A 2BQ   
Tel:        +44 20 7147 2583
Mobile:  +44 7795 497727

Lisa Wise
OECD Intermediaries Project   
Business Customer Unit    
100 Parliament Street    
London  SW1A 2BQ 
Tel:  +44 20 7147 0241

Richard Highfield
Tel:  +33 1 4524 9463



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