Administration fiscale

Discussion draft released on project on high net worth individuals


The OECD invites interested parties to comment on its project on high net worth individuals. The attached discussion paper  explores concepts of co-operative compliance and the creation of a framework to encourage high net worth individuals and their advisors to volunteer relevant information. 

This work follows on from a 2008 OECD report entitled “Study into the Role of Tax Intermediaries ” (the “Study”).  The Study was commissioned by the  at its meeting in Seoul in September 2006 and was presented and discussed at the FTA’s Cape Town meeting on 10-11 January 2008.

The Study focused on the large corporate taxpayer segment. The Study noted that its findings and in particular the concept of an “enhanced relationship” may also have application to High-Net-Worth Individuals (“HNWI”) and to banks (in particular investment banks) but due to time and resource constraints the authors of the report were not able to explore this further.

In March 2008 the OECD set up a focus group (the “Focus Group”) to carry out the follow-up study on HNWIs. The Focus Group consists of the following 14 countries: Australia, Canada, Ireland, Italy, France, Germany, Japan, Mexico, the Netherlands, New Zealand, Norway, South Africa, United Kingdom and the United States of America. Separate work is being carried out in relation to banks.

This Focus group has now agreed to release the attached paper for public comment. Interested parties are invited to submit comments, views and suggestions related to the topic of the study and in particular to the questions and issues raised in this paper.

Comments can be submitted anonymously or on a named basis. Unless otherwise requested, the OECD reserves the right to publish comments submitted in response to this invitation on the OECD website. Comments should be sent to Aziza Nasirova ( or fax ++33 (0)1 44 30 63 21 or mail OECD, 2, rue Andre-Pascal, 75775, Cedex 16, France) no later than 31 December 2008. Please use the response form available in Word format and included in Annex 1 of the document.

On Monday, February 9, 2009 the OECD will hold a public consultation at its headquarters in Paris for interested parties to discuss their comments and more generally give their views on the issues and questions raised in the paper. For more information and registration details please contact Aziza Nasirova (

Furthermore, the United Kingdom (HMRC) and Ireland (Revenue Commissioners) will be holding a joint public consultation meeting on December 4, in London. For more information about this meeting please contact in the United Kingdom Margaret Cull ( and in Ireland Breda Ruddle ( Separately, the Australian Taxation Office will be undertaking consultation with its HWI Consultancy Group in the first week of December.   

The Focus Group will take into account the written comments and the outcomes from the consultations in preparing a report that is expected to be presented and made public at the 5th meeting of the Forum on Tax Administration to be held in Mexico in May 2009.


Documents connexes