28-mai-2007
Français
L’OCDE a le plaisir d’annoncer la nomination d’un nouveau Président du forum sur l’administration fiscale (FAI). M. Paul Gray, CB, Président de ‘Her Majesty’s Revenue & Customs (HMRC)’ de Royaume-Uni qui prendra ses fonctions le 1 juin 2007. Il remplace M. Mark W. Everson, Directeur général de l’Internal Revenue Service (IRS) aux États-Unis.
24-October-2006
English, PDF, 794kb
The purpose of this information note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities.
24-October-2006
English, PDF, 666kb
This information note, prepared by the Forum’s Compliance Subgroup, focuses on audit programmes and the conduct of individual audits. It identifies common key features of effective audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics.
22-mai-2006
Français, , 365kb
La présente note d’information décrit succinctement l’utilisation des déclarations préremplies qui caractérise désormais, et surtout depuis une dizaine d’années, les régimes d’imposition du revenu des particuliers applicables dans certains pays, dont ceux de la région nordique.
22-mai-2006
Français, , 381kb
La présente note d’information décrit succinctement l’utilisation des déclarations préremplies qui caractérise désormais, et surtout depuis une dizaine d’années, les régimes d’imposition du revenu des particuliers applicables dans certains pays, dont ceux de la région nordique.
14-March-2006
English, , 1,819kb
This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration.
23-May-2005
English, , 281kb
This guidance note focuses on the creation of a computer file that allows the easy export of a predefined set of accounting records in a commonly-readable format.
23-May-2005
English, PDF, 421kb
This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.
19-April-2005
English, , 461kb
The growth of e-services is presenting many opportunities and challenges to revenue authorities. The initial response by many revenue authorities has centred on the provision of e-filing solutions for the various tax types administered. However, increasingly, both customers and Governments expect more comprehensive e-services that match the best of the commercial sector. Providing e-services that are joined-up, customer-centric and