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  • 22-November-2022

    English

    OECD releases new mutual agreement procedure statistics and country awards on the resolution of international tax disputes

    The OECD releases today the latest mutual agreement procedure (MAP) statistics covering 127 jurisdictions and practically all MAP cases worldwide. These statistics form part of the BEPS Action 14 Minimum Standard and the wider G20/OECD tax certainty agenda to improve the effectiveness and timeliness of tax-related dispute resolution mechanisms.

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  • 22-November-2022

    English

    OECD Tax Certainty Day 2022

    This event provided an opportunity for tax policy makers, tax administrations, business representatives and other stakeholders to take stock of the tax certainty agenda and move towards further improvements in both dispute prevention and dispute resolution.

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  • 30-September-2022

    English

    Heads of tax administrations emphasise the importance of swiftly implementing the landmark global tax agreement and enhancing collaborative work on digital transformation

    Marking the 20th anniversary since its creation, the OECD's Forum on Tax Administration held its annual Plenary meeting in Sydney, Australia, on 28-30 September 2022. Tax commissioners from across the globe, including representatives from international organisations, regional tax administration bodies and business, came together for their first in-person Plenary for three years.

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  • 28-September-2022

    English

    Tax Administration 3.0 and Electronic Invoicing - Initial Findings

    The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified electronic invoicing as one of the projects for further exploration. This report, Tax Administration 3.0 and Electronic Invoicing: Initial Findings, examines the current state of play on electronic invoicing based on a global survey. It also draws out some considerations that administrations exploring possible implementation or reform of such systems may wish to take into account. This report contains a number of case studies and examples from countries which have implemented electronic invoicing. This report was developed by officials from Canada, Chile, China (People’s Republic of), Hungary, Spain, and supported by the Secretariat of the OECD’s Forum on Tax Administration.

  • 28-September-2022

    English

    Tax Administration 3.0 and the Digital Identification of Taxpayers - Initial Findings

    The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified effective digital identity as one of the core building blocks for enabling seamless tax administration as it can help provide a secure connection between the systems of tax administrations and taxpayers. This report, Tax Administration 3.0 and the Digital Identification of Taxpayers: Initial Findings explores the current state of play on digital identity, the different domestic solutions adopted in a number of jurisdictions as well as the challenges related to cross-border processes. It also lays the groundwork for future collaborative work with business and other stakeholders in this area. This report was developed by officials from Australia, Canada, Finland, Indonesia, Spain, Norway, the United States, and supported by the Secretariat for the Forum on Tax Administration.

  • 28-September-2022

    English

    Bilateral Advance Pricing Arrangement Manual

    Dispute prevention is a fundamental tenet of tax certainty. Bilateral Advance Pricing Arrangements ('BAPAs'), in a growing number of cases, have successfully contributed to providing advance tax certainty to both taxpayers and tax administrations, ensuring predictability in the tax treatment of international transactions. However, stakeholders have identified obstacles that prevent an optimal use of BAPAs. In continuing with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Bilateral Advance Pricing Arrangement Manual ('BAPAM’) which is intended as a guide for streamlining the BAPA process. The BAPAM provides tax administrations and taxpayers with information on the operation of BAPAs and identifies 29 best practices for BAPAs without imposing a set of binding rules. As part of the BAPAM’s development, tax administrations have committed to assessing whether implementation of these best practices is appropriate, considering the circumstances of their own BAPA programme and the unique features of each BAPA application, so that the best practices are applied appropriately and with enough flexibility to improve current BAPA processes. The BAPAM also highlights what tax administrations expect from taxpayers in the BAPA process to facilitate a cooperative and collaborative process.

  • 28-September-2022

    English

    Digital Services - Supporting SMEs to Get Tax Right

    Digital Services: Supporting SMEs to get Tax Right, by the OECD Forum on Tax Administration (FTA), is the third report in the FTA’s Supporting SMEs to Get Tax Right Series. This report looks at how digital services can help SMEs comply with their tax obligations, leading to reduced burdens and increased compliance rates. In addition to a number of examples from tax administrations, the report also highlights two detailed case studies. The report was developed by the Canada Revenue Agency with the support of the Forum on Tax Administration’s Community of Interest on SMEs.

  • 28-September-2022

    English

    Tax Administration 3.0 and Connecting with Natural Systems - Initial Findings

    The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified the automated connection of systems between tax administrations and business as one as one of core building blocks of seamless tax administration. This report, Tax Administration 3.0 and Connecting with Natural System: Initial Findings, explores this issue in the context of sharing and gig economy platforms and identifies the key questions for businesses and tax administrations to consider. It also lays the ground work for future collaboration by identifying a possible technical framework to support these connections. This report was developed by officials from Australia, Canada, Denmark, Ireland, Israel, Finland, the United Kingdom, and supported by the Secretariat of the OECD’s Forum on Tax Administration.

  • 7-September-2022

    English

    OECD releases a practical guide to assist tax administrations in designing and carrying out tax capacity building programmes for developing countries

    This report sets out considerations that administrations might want to take into account in establishing a capacity building strategy and describes the main diagnostic tools available to help understand a partner jurisdiction’s level of maturity and identify possible needs.

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  • 7-September-2022

    English

    Tax Capacity Building - A Practical Guide to Developing and Advancing Tax Capacity Building Programmes

    The report Tax Capacity Building: A Practical Guide to Developing and Advancing Tax Capacity Building Programmes aims to assist tax administrations globally in advancing their tax capacity building programmes by describing good practices, by looking at tools and approaches that improve co-ordination, and by sharing knowledge. While the report primarily focuses on the development of a tax administration’s own capacity-building programme, elements of this report may also prove useful to those providing other forms of assistance, for example, through the support of programmes undertaken by the domestic development agency or through the support of regional or multilateral initiatives.
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