The Us'recent"withdrawal"from the Global Tax Deal could have led an observer to perform the autopsy of the most important international tax agreement of the decade.Yet Pascal Saint-Amans,former Director ...The Us'recent"withdrawal"from the Global Tax Deal could have led an observer to perform the autopsy of the most important international tax agreement of the decade.Yet Pascal Saint-Amans,former Director of the OECD's Centre for Tax Policy and Administration and Professor at HEC Paris,advises keeping obituaries in the pocket for the time being.The"Global Tax Deal",better known as the Two-Pillar Solution,was agreed by 137 jurisdictions at the Inclusive Framework in 2021,following 10 years of negotiations to address Base Erosion and Profit Shifting(BEPS)under G20 leadership.Because of the way it was conceived and considering countries'positions and interests,the Global Tax Deal appears to be here to stay.When the gaming table is the world itself,quitting the game does not mean it is over.It signals thestartofa newround.展开更多
The COVID-19 pandemic has shown us the societal importance of tax administration service delivery capacities and agility.Tax administration capacity is a key factor for nurturing both societal resilience and domestic ...The COVID-19 pandemic has shown us the societal importance of tax administration service delivery capacities and agility.Tax administration capacity is a key factor for nurturing both societal resilience and domestic resource mobilisation.Tax administrations around the globe are implementing new digital technologies to enhance taxpayer service quality,reduce operational and compliance burdens and increase revenues.In addition to the ongoing incremental improvement of the core tax administration functions,there are also increasing signs of transformation towards a more fundamental change in the nature of tax administration.This concerns a more system-wide compliance management approach in which tax administrations try to closely engage with the natural systems that taxpayers use to manage their business,engage in transactions and communicate in order to reduce errors,minimise burdens and increasingly build tax compliance.This paper explores the way in which tax administrations are enhancing the capacity of core functions and are preparing for a more holistic compliance management approach,including using an increasing amount of digital data sources facilitated by the introduction of new digital innovations.展开更多
This article tracks how OECD capacity building has evolved since 1992,alongside the evolution of international taxation,tax administrations,and their needs for support.In doing so it identifies some of the key lessons...This article tracks how OECD capacity building has evolved since 1992,alongside the evolution of international taxation,tax administrations,and their needs for support.In doing so it identifies some of the key lessons for tax administrations and their partners in building the capacity to respond to the current challenges and opportunities.It places a particular focus on digitalisation and the implications for tax administrations,both in respect to the implementation of the Two-Pillar Solution to the taxation of the digitalising economy,and digitalisation of the tax administration itself.展开更多
文摘The Us'recent"withdrawal"from the Global Tax Deal could have led an observer to perform the autopsy of the most important international tax agreement of the decade.Yet Pascal Saint-Amans,former Director of the OECD's Centre for Tax Policy and Administration and Professor at HEC Paris,advises keeping obituaries in the pocket for the time being.The"Global Tax Deal",better known as the Two-Pillar Solution,was agreed by 137 jurisdictions at the Inclusive Framework in 2021,following 10 years of negotiations to address Base Erosion and Profit Shifting(BEPS)under G20 leadership.Because of the way it was conceived and considering countries'positions and interests,the Global Tax Deal appears to be here to stay.When the gaming table is the world itself,quitting the game does not mean it is over.It signals thestartofa newround.
文摘The COVID-19 pandemic has shown us the societal importance of tax administration service delivery capacities and agility.Tax administration capacity is a key factor for nurturing both societal resilience and domestic resource mobilisation.Tax administrations around the globe are implementing new digital technologies to enhance taxpayer service quality,reduce operational and compliance burdens and increase revenues.In addition to the ongoing incremental improvement of the core tax administration functions,there are also increasing signs of transformation towards a more fundamental change in the nature of tax administration.This concerns a more system-wide compliance management approach in which tax administrations try to closely engage with the natural systems that taxpayers use to manage their business,engage in transactions and communicate in order to reduce errors,minimise burdens and increasingly build tax compliance.This paper explores the way in which tax administrations are enhancing the capacity of core functions and are preparing for a more holistic compliance management approach,including using an increasing amount of digital data sources facilitated by the introduction of new digital innovations.
文摘This article tracks how OECD capacity building has evolved since 1992,alongside the evolution of international taxation,tax administrations,and their needs for support.In doing so it identifies some of the key lessons for tax administrations and their partners in building the capacity to respond to the current challenges and opportunities.It places a particular focus on digitalisation and the implications for tax administrations,both in respect to the implementation of the Two-Pillar Solution to the taxation of the digitalising economy,and digitalisation of the tax administration itself.
