The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.
Le Forum mondial sur la transparence et l'change de renseignements des fins fiscales est l'enceinte multilatrale au sein de laquelle le travail en matire de transparence fiscale et d'change de renseignements est men par plus de 120 juridictions participant, sur un pied d'galit, aux travaux du Forum mondial.
The Revenue Statistics in Latin America publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB).
Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.
Many revenue bodies have been developing strategies and approaches to improve the tax collection and recovery processes, so that they are more effective and cost less.
This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes.
Este libro recoge las estrategias innovadoras en 28 paises con el fin de ofrecer ideas e inspiracion a las autoridades fiscales en los paises en desarrollo con respecto a la educacion de los contribuyentes y la divulgacion para fortalecer la moral tributaria y el cumplimiento fiscal de sus ciudadanos.
Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour Monaco.
Das Handbuch liefert praktische Hinweise, die den zustandigen Bediensteten der Steuerverwaltung dabei helfen sollen, auffallige Zahlungen zu identifizieren, bei denen es sich wahrscheinlich um Bestechungsgelder an auslandische Amtstrager handelt, damit die Versagung der steuerlichen Abzugsfahigkeit durchgesetzt werden kann, sowie Schmiergeldzahlungen aufgedeckt und den fur die Strafverfolgung zustandigen Stellen des jeweiligen Landes gemeldet werden konnen.
Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour Luxembourg.
Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour la Belgique.
Ce rapport evalue la qualite du cadre juridique et reglementaire des juridictions en matiere d'echange de renseignements en matiere fiscale de la France.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for the Philippines.
This report containsthe "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Turks and Caicos.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for the Seychelles.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Macao, China.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Jamaica.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Hong Kong, China.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Estonia.
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons.
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment.
