9 results
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03 Apr 2023 |
Communication and Engagement with SMEs
This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax... |
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01 Feb 2023 |
Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements
Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational... |
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28 Sept 2022 |
Tax Administration 3.0 and the Digital Identification of Taxpayers
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... |
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28 Sept 2022 |
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,... |
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28 Sept 2022 |
Tax Administration 3.0 and Connecting with Natural Systems
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.... |
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28 Sept 2022 |
Tax Administration 3.0 and Electronic Invoicing
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,... |
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28 Sept 2022 |
Digital Services
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... |
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07 Sept 2022 |
Tax Capacity Building
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... |
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20 May 2022 |
Towards Seamless Taxation
This report looks at how new developments in tax technology can make it easier for SMEs to comply with their tax obligations, leading to reduced burdens on business and increased compliance rates. |