Tax administration

Sixth OECD Forum on Tax Administration: Istanbul Communiqué


Turkey hosted the sixth meeting of the OECD’s Forum on Tax Administration in Istanbul, on 15-16 September 2010, bringing together more than 130 delegates from 43 countries.

Tax Commissioners from OECD and non-OECD countries met to discuss a range of issues associated with administering tax systems in the current economic climate. The meeting, chaired by Douglas H. Shulman, Commissioner IRS USA and FTA Chair, focused in particular on identifying ways in which international tax compliance could be further improved. The Commissioners committed to intensifying their international cooperation to achieve better tax compliance.

Further details on the outcomes from the meeting can be found in the Istanbul Communiqué.

In addition the meeting saw the release of three reports dealing with important aspects of international tax compliance.

Joint Audit Report and Joint Audit Participants Guide


This report examines how, in the light of the increase in cross-border activities and investments of business entities and individuals, international coordination and collaboration could be advanced through the use of joint audits.  The report describes what a joint audit is; examines the legal frameworks that may support joint audits and sets out the opportunities and challenges for joint audits, based upon countries’ experiences working under the various types of international frameworks for audits or examinations.

The Joint Audit Participant’s Guide is a handbook for revenue body staff participating in a Joint Audit, and deals with planning, conducting and completing a Joint Audit. 

Addressing Tax Risks Involving Banks

This report sets out the key findings and recommendations of the OECD study. It provides an overview of the tax treatment of banks' pre-tax losses in 17 OECD countries, describes the tax risks that arise in relation to bank losses that have arisen as a result of the financial crisis, outlines the incentives that give rise to those risks and describes how the risks can be reduced. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and further reduced.

Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks

This report provides a framework for a voluntary code of conduct for revenue bodies and banks. The framework is based upon the concepts developed, and proposals set out, in the report Building Transparent Tax Compliance by Banks (2009) and the earlier report Study into the Role of Tax Intermediaries (2008). The framework is accompanied by a commentary which is aimed at countries considering whether to use the voluntary code approach and sets out the thinking behind the design and content of the framework for a voluntary code.


Below is a list of documents available:

• FTA Istanbul Communiqué: EnglishFrench and Spanish
• Joint Audit Report and Joint Audit Participants Guide
• Addressing Tax Risks Involving Banks
• Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks


Further details can be obtained from Claire Gibbons (



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