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  • 20-March-2020

    English

    Tax administration responses to Covid-19: support for taxpayers

    These suggestions are not recommendations but are intended to assist administrations globally in their consideration of appropriate measures in their own national contexts to help taxpayers during this difficult period.

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  • 28-March-2019

    English

    Successful Tax Debt Management: Measuring Maturity and Supporting Change

    This report, led by the tax administrations of Belgium and Canada, builds on the 2014 OECD report Working Smarter in Tax Debt Management and provides further insights into the elements of a successful tax debt management strategy, supplemented by examples of recent initiatives by tax administrations and a self-assessment maturity model.

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  • 28-March-2019

    English

    Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty - Forum on Tax Administration

    Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes. The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.

  • 28-March-2019

    English

    Unlocking the Digital Economy – A Guide to Implementing Application Programming Interfaces in Government

    This technical report, led by the Australian Taxation Office, is intended to provide an overview of key practices, techniques and standards used to deliver contemporary Application Programming Interface (APIs) for use in web and mobile applications.

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  • 28-March-2019

    English

    The Sharing and Gig Economy: Effective Taxation of Platform Sellers - Forum on Tax Administration

    This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.

  • 29-September-2017

    English

    The Changing Tax Compliance Environment and the Role of Audit

    The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of areas where further work by the Forum on Tax Administration might assist tax administrations in their consideration and implementation of administrative reforms as a result of the changing compliance environment.

  • 29-September-2017

    English

    Shining Light on the Shadow Economy: Opportunities and threats

    This report looks at the impact on the shadow economy of changes in ways of working and business models, the growth of the digital economy and the emergence of new technologies. It sets out a number of examples of effective actions being taken by tax administrations utilising technology, behavioural insights and new sources of data.

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  • 4-mai-2017

    Français

    Relever les défis fiscaux posés par l'économie numérique, Action 1 - Rapport final 2015

    L’essor de l’économie numérique soulève des défis qui se rapportent à la fiscalité internationale. Ce rapport analyse en détail ces défis. Il observe que l’économie numérique s’impose de plus en plus comme l’économie au sens propre, de sorte qu’il serait difficile, voire impossible, de l’isoler du reste de l’économie à des fins fiscales. Il ajoute toutefois que certains modèles économiques et attributs essentiels de l’économie numérique peuvent exacerber les risques de BEPS, et décrit les effets attendus des mesures issues de l’ensemble des actions qui constituent le projet BEPS. Il présente également les règles et mécanismes d’application qui ont été définis pour faciliter la collecte de la taxe sur la valeur ajoutée (TVA) à partir du pays où se trouve le consommateur lors de transactions transfrontalières entre entreprises et consommateurs, et qui permettront d’établir des règles du jeu équitables entre fournisseurs nationaux et étrangers. Enfin, le rapport étudie et analyse des solutions possibles aux défis fiscaux de plus large portée posés par l’économie numérique, et souligne la nécessité de suivre les évolutions de l’économie numérique au fil du temps.
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  • 13-May-2016

    English, PDF, 646kb

    FTA Annual Report 2015-2016

    Highlights and achievements of the Forum on Tax Administration 2015-2016.

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  • 13-May-2016

    English

    Tax Administrations and Capacity Building - A Collective Challenge

    Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building landscape, highlighting key initiatives and recent developments that have emerged in response to developing country needs. It then examines how tax administrations, as well as international and regional organisations, are supporting and delivering capacity building assistance to developing countries, and it offers guidance both in relation to G20 priorities and more generally. The report is based on a mapping exercise and a survey of members of the OECD’s Forum on Tax Administration (FTA), drawing on the insights and expertise of a nine-country task team led by the FTA commissioners of Canada and China and supported by the FTA Secretariat.
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