Tax expenditure te reporting in noneu oecd countries. A framework from enhanced relationship to cooperative compliance. Organizational structure and management prepared by. Improving tax administration in developing countries. The eighth edition of the oecds tax administration series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. Internationaloecd tax compliance in the spotlight the. For this edition, 52 countries including all oecd, eu and g20 members have contributed to the research conducted. June 20 sound business practice committee established, with government, industry and financial regulator representatives. This important chapter covers fundamental taxation recommendations. Principal deputy commissioner, charting a path forward at the irs. Detailed guidelines for improved tax administration in. Detailed guidelines for improved tax administration in latin america and the caribbean chapter 4. Tax administration 20 comparative information on oecd and other advanced and emerging economies this is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the worlds major revenue bodies.
In principle, the clients domiciled in the netherlands, who had held an account with ubs in switzerland between 1 february 20 and 31. The oecds tax administration comparative information series, which. Oecd observer, an awardwinning magazine launched in 1962. Non subscribers can purchase the pdf ebook andor paper copy via. Ebit participation in ecs annual brussels tax forum on 56 march 2012. The oecd work on aggressive tax planning, including its directory. Transfer pricing documentation and countrybycountry. This work is published on the oecd ilibrary, which gathers all oecd books, periodicals and statistical databases. Digitization of tax administration and tax procedures should create the basis for further tax. Comparative information on oecd and other advanced and emerging. The speaker started by looking at how digitalisation.
It provides a unique insight into the tax administration environment, using a broad array of data, analysis and country examples to highlight key. The magazine appeared six times a year until 2010, and became quarterly in 2011 with the introduction of the oecd yearbook, launched for the 50th anniversary of the organisation. In 20, oecd and g20 countries, working together on an equal footing, adopted a 15point action plan to address beps. Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates. Comparative information on oecd and other advanced and emerging economies, oecd. It argues that reforms affecting one aspect of the tax system often, but not always, provide the incentive or opportunity for reform of. On 19 july 20, the oecd published an action plan on base. It argues that reforms affecting one aspect of the tax system often, but not always, provide the incentive or opportunity for reform of other components of the tax system. This report compares the administrative frameworks, functions, and performances of tax administration bodies in 22 jurisdictions in asia and the pacific. Guatemala tax administration confirms transfer pricing.
Oecd engages with developing countries on beps over 300 senior tax officials from more than 100 jurisdictions and international organisations met in paris on 2627 september 20 during the 18th annual tax treaty meeting to discuss solutions to unintended double nontaxation caused by base erosion and profit shifting beps. Putting customers first in coercive public organizations, public policy and administration, 222, 15582. Tax administration 20 formerly the comparative information series, produced by the forum on tax administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies including all oecd, eu, and g20 members. A comparative analysis of tax administration in asia and. The fta aims to influence the environment within which tax systems operate. Tax administration 2015, produced under the auspices of the forum on tax administration, is a unique and comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies including all oecd, eu, and g20 members. The forum on tax administration aims to influence the environment within which tax systems operate, to move away from a confrontational dialogue to more constructive engagement with taxpayers. It provides a unique insight into the tax administration environment, using a broad array of data, analysis and country examples to highlight key trends, comparative levels of performance, recent reforms, and examples of good practice and. May 20 jersey joins eu member states, and oecd, to agree a single standard for automatic exchange of information, based on us fatca. The eighth edition of the oecds tax administration series, this report provides internationally comparative data on aspects of tax systems and. Corporate tax revenues in oecd countries article pdf available in international tax and public finance 142.
It is a forum of countries describing themselves as committed to democracy and the market economy, providing a. Draft handbook on transfer pricing risk assessment. Centre for tax policy and administration operation and development paris, france via email. Our citizens are demanding that we tackle offshore tax evasion by wealthy individuals and revamp the international tax system to prevent multinational enterprises from artificially shifting profits, resulting in very low taxes or even double nontaxation and thereby eroding. Help the tax administration to determine whether the level of risk is high and the size of the. Forum on tax administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies including all oecd, eu, and g20 members. White paper corporate tax, digitalization and globalization.
Italy issues operative guidelines on tax audits for 20. Colombia can be rightly proud of what is truly an exceptional achievement, oecd secretarygeneral angel gurria said. Data and research on tax including income tax, consumption tax, dispute resolution, tax avoidance, beps, tax havens, fiscal federalism, tax administration, tax treaties and transfer pricing. Comparative information on oecd and other advanced and emerging economies. In the last few years both the house ways and means committee and the senate finance. The oecds tax administration comparative information series, which commenced in 2004, examines the fundamental elements of modern tax administration systems and uses an extensive data set, analysis and examples to highlight key trends. Oecd identifies priority areas for future action, including continuing plans to maintain macroeconomic stability and further reduce poverty. Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad. Oecd releases economic survey of india property, personal the 3 march 2017 on 28 february 2017, the organisation for economic cooperation and development oecd released the economic survey of india1. The 2017 edition is a consolidated version of the various changes resulting from the oecdg20 beps project. Action plan on base erosion and profit shifting, oecd publishing. A six month implementation phase to december 20, during which time. Oecd publishes report on cooperative compliance on 17 may 20 the organisation for economic cooperation and developments oecd forum on tax administration fta published a preliminary report1 the report titled cooperative compliance.
The information is discussed in a domestic as well as in an international context. Global trends in tax administration dascenzo journal. Global tax administration initiatives addressing tax. The organisation for economic cooperation and development oecd. Article 25 of the oecd model tax convention oecd, 2014 provides a.
Global trends in tax administration dascenzo journal of. Tax policy and simplification committee government perspectives on tax reform may 10, 20 these background materials compiled by moderator itai grinberg comprehensive tax reform on the congressionalis agenda in the 112th congress. Action plan, oecd, 20 should not lead to unnecessary uncertainty for compliant taxpayers and to unintended double taxation. Improving dispute resolution mechanisms is therefore an integral component of the work on beps issues. Oecd transfer pricing guidelines for multinational. Tax administration 2017 comparative information on oecd and. Supporting the development of more effective tax systems. The official text of the oecd transfer pricing guidelines for multinational enterprises and tax administrations 2017 edition, including transfer pricing glossary. The rules to be developed will include a requirement that mnes provide. Many tax systems do not necessarily use the term smes irs, 1997. Identify key capacity constraints faced by developing countries in their tax systems. Draft handbook on transfer pricing risk assessment oecd.
Comparative information on oecd and other advanced and emerging economies, is the fifth edition of this series. Tax administration 20 comparative information on oecd and. Tax administration 20 formerly the comparative information series, produced by the. Average tax debt levels in oecd countries continued to ease in 2011 following their peak in 2009 i. Closing the tax gap the joint challenges of tax evasion and tax base erosion lie at the heart of the social contract.
Nonsubscribers can purchase the pdf ebook andor paper copy via. Tax administration 20 formerly the comparative information series. Oecd g20 base erosion and profit shifting project preventing the granting of treaty benefits in inappropriate circumstances. Colombia formally became an oecd member country on 28 april, the 37th country to do so in the organisations near 60year history. Tax administration in oecd and selected nonoecd countries. Oecd, 20 requires the development of rules regarding transfer pricing documentation to enhance transparency for tax administration, taking into consideration the compliance costs for business. Oecd transfer pricing guidelines for multinational enterprises and tax administrations july 2017 oecd transfer pricing guidelines for multinational enterprises and. Tax compliance in the spotlight the challenges for tax administrations and taxpayers in this article, the authors examine the relationship between tax transparency and tax compliance. Oecd 2010b oecd 2010a different years between 2004 and 2008 oecd 2010a broad base low rate oecd 2010b tax expenditures in oecd countries source. Implementing tax policy in an increasingly globalised world is becoming more challenging for tax administrators. Global tax administration initiatives addressing tax evasion. Oecd transfer pricing guidelines for oecd transfer pricing. The forum focused on the problems of erosion of the tax base as they are becoming more frequent cases of international tax avoidance artificial system. International businesstaxation astudyintheinternationalization ofbusinessregulation solpicciotto emeritusprofessor,universityoflancaster.
On 10 july 2017, the organisation for economic cooperation and development oecd announced that it released the 2017 edition of the oecd transfer pricing guidelines for multinational enterprises and tax administrations oecd tpg. The descriptive analysis is based on surveys of tax administration conducted in 2012 and 20. Tax policy and simplification committee government. An explicit definition of what constitutes a smes is only required if the tax system uses that term oecd,2004.
This report of the forum on tax administration fta. Oecdg20 base erosion and profit shifting project issn 232604 print issn 232612 online. This is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the worl. The online and mobile editions are updated regularly. Specifically, the authors consider the opportunities and challenges brought about by the tax transparency agenda and its potential. Transfer pricing guidelines for multinational enterprises and tax administrations, transfer pricing country profiles, business profit taxation, intangibles, this 2017 edition of the oecd transfer pricing guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 beps reports on actions. The oecd 2004a and the ec 2010 encourage tax administrations to combine both strategies within a so. Rpt1683752 cataloginginpublication data asian development bank. In july 2018 draft guidance was published addressing issues relating to the pricing of financial transactions made within mnes. The oecd s tax administration comparative information series, which commenced in 2004, examines the fundamental elements of modern tax administration systems and uses an extensive data set, analysis and examples to highlight key trends, recent innovations and examples of good practice. Tax collection and enforcement tax collection usually a local government task tax arrears low in most developed countries 34% of taxes. Pdf on jun 1, 2016, philipp genschel and others published globalization and tax policy find, read and cite all the research you need on researchgate. Transfer pricing documentation and countrybycountry reporting.
Improving tax administration in developing countries bird. Oecdg20 base erosion and profit shifting preventing the. Specifically, the authors consider the opportunities and challenges brought about by the tax transparency agenda and its. Making dispute resolution mechanisms more effective. How to achieve growth and equityfriendly consolidation, oecd economics department working paper no.
Moreover, in order to involve all international institutions in may of 20 was set to moscow the forum on tax administration that gathers the tax commissioners of all oecd and g20 countries. The fta was created in 2002 and is a unique forum on tax administration for commissioners from 53 oecd and non oecd countries, including members of the g20. In a first step, the netherlands submitted a group request relating to unnamed ubs clients to the swiss federal tax administration in july 2015. A comparative analysis of tax administration in asia and the. Jamaica tax benchmarking study usaids leadership in public financial management detailed guidelines for improved tax administration in latin america and the caribbean chapter 6. For the purpose of tax incentive regimes, targeted at small and medium enterprises, this may constitute what is to be termed as smes in the tax laws oecd, 2004. The fta was created in 2002 and is a unique forum on tax administration for commissioners from 53 oecd and nonoecd countries, including members of the g20. Tax administration 20 comparative information on oecd. It brings together commissioners from 53 oecd and nonoecd countries to share information and experience and to identify international good practices for resolving particular. Tax administration 20 comparative information on oecd and other advanced and emerging economies.
Global estimates of tax evasion zucman 20 has done the most extensive research on global wealth held in tax havens. Global trends in tax administration this paper starts with the proposition that the descriptor, tax reform can apply to different elements of a tax system. A robust and sustainable tax system requires good tax administration. International businesstaxation tax justice network. This brings to a successful conclusion an accession process that began in 20. Detailed guidelines for improved tax administration in latin. Country surveys providing a concise description of the transfer pricing regulations. Address the tax challenges of the digital economy to whom it may concern. Inventory of estimated budgetary support and tax expenditures.
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