Tax administration


  • International Compliance Assurance Programme (ICAP)

    ICAP is a voluntary programme that will use 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.

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    The Joint International Taskforce on Shared Intelligence and Collaboration brings together 37 of the world's national tax administrations that have committed to more effective and efficient ways to deal with tax avoidance. The JITSIC offers a platform to enable its members to actively collaborate within the legal framework of effective bilateral and multilateral conventions and tax information exchange agreements – sharing their experience, resources and expertise to tackle the issues they face in common.

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FTA banner

The Forum on Tax Administration (FTA) was established in July 2002 to develop a global response to tax administration issues. The FTA aims to influence the environment within which tax systems operate: to move away from a confrontational dialogue to more constructive engagement with taxpayers. It brings together Commissioners from 46 OECD and non-OECD countries to share information and experience and to identify international good practices for resolving particular administration issues.



Latest publication

Tax Administration 2017 Tax Administration 2017

This is the seventh edition of the OECD Tax Administration Comparative Information series. It provides internationally comparative data on important aspects of tax systems and their administration for 55 advanced and emerging economies.

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