Category Archive for: Publications

Tax authorities get a global grip on tax evaders

International data exchange – a norm In the strife against tax avoidance and tax evasion the automatic exchange of fiscal…

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Time to Act: Latin America and the Caribbean Facing Strong Challenges

The global recovery has again disappointed, commodity prices have fallen and are likely to stay close to current levels, and…

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Critical Capabilities for Integrated Tax System COTS Products, 2010

The research “Critical Capabilities for Integrated Tax System COTS Products, 2010” helps government IT and revenue agency executives understand the…

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Estimating Tax Noncompliance in Latin America: 2000-2010

Paying taxes is often not something that appeals to people. Noncompliance is a universal phenomenon that not only directly affects…

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Aid instruments to strengthen tax systems

When it comes to collecting revenues, many countries in the developing world are caught in a vicious cycle. Impediments range…

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Executive Summary: “More than Revenue: Taxation as a Development Tool”

This executive summary presents the argument for using taxation in Latin America and the Caribbean as a development tool rather…

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IT in Tax Administration in Developing Countries

Information Technology can drastically improve tax collection. Successful modernization programmes however are depended on several factors. The study “Information Technology…

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OECD Update on Voluntary Disclosure Programmes: A pathway to tax compliance.

This updated report reflects the wealth of practical experience gained by 47 countries in relation to voluntary disclosure programmes. Source:…

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OECD Model protocol for the purpose of allowing the automatic and spontaneous exchange of information under a TIEA

This Model Protocol can be used by jurisdictions which have a Tax Information Exchange Agreement (TIEA) in place between them…

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OECD Standard for Automatic Exchange of Financial Information in Tax Matters – Implementation Handbook

The purpose of the Common Reporting Standard Handbook is to assist government officials in the implementation of the Standard for…

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