The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference), has made three additional draft working papers available. These are:

• Working paper 4: Placing risk management and the enhanced relationship in context
• Working paper 5: Risk management
• Working paper 6: The enhanced relationship
    
  These papers build on the draft working papers that were published in April 2007:
   
• Working Paper 1: How the study team is working
• Working Paper 2: A draft framework for the study team’s report
• Working Paper 3: Overview - the emerging direction of the study
  
  

These draft working papers have been written by the study team for the purposes of the study.  They have not been endorsed in advance by the FTA which established the study.  They therefore do not necessarily reflect the views of the FTA.  The study team has made them available to facilitate full consultation with business and tax intermediaries and to provide an update on the progress being made. 

Further information can be obtained from:
OECD
Jeffrey Owens, Director of the OECD's Centre for Tax Policy and Administration (tel. + 33 1 45 24 91 08, jeffrey.owens@oecd.org) or David Butler  (tel. + 33 1 45 24 15 32, david.butler@oecd.org)
Study team
Chris Davidson, Deputy Director of Business Customer Unit (tel. + 44 20 7147 2583, chris.davidson@hmrc.gsi.gov.uk) or Lisa Wise (tel. + 44 20 7147 0241, lisa.wise@hmrc.gsi.gov.uk)