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  • 29-January-2024

    English

    OECD releases statistics from the International Compliance Assurance Programme (ICAP)

    The OECD releases today the first aggregated statistics from the Forum on Tax Administration (FTA) International Compliance Assurance Programme (ICAP) for a multilateral risk assessment of an MNE group’s key international tax risks.

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  • 29-January-2024

    English

    OECD International Compliance Assurance Programme (ICAP)

    The International Compliance Assurance Programme, is a voluntary programme that uses Country-by-Country Reports and other information to facilitate open and co-operative multilateral engagements between MNE groups and tax administrations, with a view to providing early tax certainty and assurance.

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  • 16-décembre-2023

    Français

    Administration fiscale 2023 - Informations comparatives sur les pays de l'OCDE et autres économies avancées et émergentes

    Ce rapport est la onzième édition de la Série sur l'administration fiscale de l'OCDE. Il fournit des données comparatives au niveau international sur les tendances mondiales des administrations fiscales de 58 économies avancées et émergentes. Le rapport a pour but d'informer et d’influencer les administrations fiscales dans leur réflexion sur leurs activités futures, ainsi que de fournir aux parties prenantes et aux décideurs des informations sur les tendances et les performances des administrations fiscales dans le monde entier. Le rapport s'articule autour de neuf chapitres qui examinent la performance des systèmes d'administration fiscale, en utilisant un vaste ensemble de données et d'exemples pour mettre en évidence les innovations récentes et les pratiques exemplaires. Cette édition contient également un chapitre supplémentaire qui explore les progrès réalisés en matière de transformation numérique des administrations fiscales. Les données sous-jacentes proviennent de l'Enquête internationale sur l'administration des recettes et de l'Inventaire des initiatives de technologie fiscale.
  • 14-November-2023

    English

    OECD releases information and statistics on Mutual Agreement Procedures

    The 2022 Mutual Agreement Procedures (MAP) Statistics, the 2022 MAP Awards and the 2023 Consolidated Information on MAP were released during the fifth OECD Tax Certainty Day where tax officials and stakeholders took stock of the tax certainty agenda and discussed ways to further improve dispute prevention and resolution.

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  • 13-October-2023

    English

    Heads of tax administrations agree on new collaborative initiatives to shape the future of tax administration and on deepening their co-operation for the implementation of the global minimum tax

    The OECD's Forum on Tax Administration held its annual Plenary meeting in Singapore from 11-13 October 2023, bringing together tax commissioners and delegates from across the globe, including representatives from international organisations, regional tax administration bodies, business and academia.

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  • 13-June-2023

    English

    OECD Forum on Tax Administration launches peer-to-peer support for developing countries on the implementation of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy

    Today, the OECD’s Forum on Tax Administration (FTA) Pillar Knowledge Sharing Network held its first virtual meeting of what will be a series of peer-to-peer knowledge-sharing events where experts from tax administrations in ‘early implementer’ jurisdictions will offer high-level practical advice and share lessons learned on administrative and implementation aspects of the Two-Pillar Solution.

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  • 3-April-2023

    English

    Communication and Engagement with SMEs - Supporting SMEs to Get Tax Right

    This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
  • 30-mars-2023

    Français

    Soutenir la transformation numérique des administrations fiscales des pays en développement

    L’objectif principal du rapport est de partager des informations qui aideront les administrations fiscales des pays en développement à envisager la numérisation, de faciliter le dialogue entre les agents du fisc sur les questions d’administration fiscale et d’identifier les opportunités d’amélioration des systèmes TIC de l’administration fiscale.

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  • 16-février-2023

    Français

    Modèle de maturité de l'analytique de données

    Le modèle de maturité numérique aide les administrations fiscales à évaluer leur utilisation et leur capacité d'analyse, en fournissant un aperçu de l'état actuel et en identifiant les points faibles ainsi que les points forts. Le modèle est organisé autour des perspectives stratégiques et opérationnelles de l'analytique.

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  • 1-February-2023

    English

    OECD releases manual on the handling of multilateral mutual agreement procedures and advance pricing arrangements pursuant to tax certainty agenda

    In line with the Forum on Tax Administration's tax certainty agenda, the OECD has published a Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements, intended to be abbreviated as the MoMA.

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