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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.

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. Our vision is to create a forum through which Commissioners can identify, discuss and influence relevant global trends and develop new ideas to enhance tax administration around the world.

Our key aim is to improve taxpayer services and tax compliance by helping tax administrations increase the efficiency, effectiveness and fairness of tax administration and reduce the costs of compliance. To ensure that the results of our work are available to as many tax administrations as possible, we publish the results of our key studies in the form of reports and information or guidance notes in the tax administration guidance series.

Tackling the coronavirus (COVID-19)

The COVID-19 emergency will affect the lives of many people around the world and governments worldwide are taking multifaceted actions to support their citizens, businesses and the provision of vital public services. Among these actions are measures being taken by tax administrations to ease the burdens on taxpayers and to support businesses and individuals with cash flow problems, with difficulties in meeting tax reporting or payment obligations or otherwise facing hardship, while continuing to raise vital revenue to fund public services.

The OECD is compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of Coronavirus (COVID-19). Please visit the dedicated page for a full suite of coronavirus-related information.

Reference documents developed by the FTA

In order to support tax administrations in their efforts to support their citizens during the COVID-19 pandemic, the FTA has developed a number of reference documents:

  • A global reference document which sets out actions that FTA tax administrations are currently taking to support taxpayers. These include measures to address cash-flow concerns, difficulties in meeting reporting and payment deadlines and communication initiatives. The intention of this document, which will be updated on a regular basis, is to assist administrations in the consideration and development of their domestic measures.
  • Flyer on taxpayer measures: 10 categories of measure that tax administrations may wish to consider adopting to ease taxpayers’ tax burden and support businesses during this period.
  • Flyer on business continuity: A summary of strategies that can be adopted by tax administrations to ensure continuity of critical activities such as the capability to receive tax payments, process tax returns and provide remote assistance to taxpayers.
 

Other actions taken by the FTA

In order to help tax administrations join-up as effectively as possible, the FTA has also:

  • Brought together officials virtually from across the global FTA membership to discuss measures to support individual taxpayers and businesses and to ensure continuity of tax administration operations both domestically and internationally.
  • Launched a new discussion forum to support real-time communication on COVID-19 responses on the Knowledge Sharing Platform1. This allows all tax administrations globally, including developing country tax administrations and regional tax organisations, to share knowledge and experience.
  • Launched work on addressing the issue of workers who have had to temporarily change their country of work as a result of travel restrictions, self-isolation policies or other reasons connected to COVID-19.

1 Developed and maintained by the Canada Revenue Agency, the Knowledge Sharing Platform is an online platform on which tax administrations can share information and communicate with one another.

 

Recently released

New OECD self-assessment tool to help tax administrations tackle tax debt and reduce administrative burdens

23/12/2019 - The OECD has published two self-assessment maturity models on tax debt management and the reduction of compliance burdens, both critical areas for successful tax administration. Maturity models set out descriptions of capabilities and performance in a particular function or set of activities across a number of levels of increasing maturity, in the case of these models from an emerging to an aspirational level.

ICAP 2.0

The International Compliance Assurance Programme (ICAP) is a voluntary programme that uses CbC Reports and other information to facilitate open and co-operative multilateral engagements between MNE groups and tax administrations, with a view to providing early tax certainty and assurance. A second ICAP pilot (ICAP 2.0) including a greater number of participating tax administrations was announced at the 12th FTA Plenary meeting held in Santiago, Chile on 26-28 March 2019.

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