Tax Administration 2017
Comparative Information on OECD and Other Advanced and Emerging Economies
This report is the seventh edition of the OECD's Tax Administration Comparative Information Series. It provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies. The format and approach for the 2017 edition of the publication has been revised. The commentary is now more succinct, focusing on significant tax administration issues and trends. It provides increased analysis, backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an “inside view” on a range of topical issues tax administrations are managing. The report has three parts. The first contains seven chapters that examine and comment on tax administration performance and trends up to the end of the 2015 fiscal year. The second part presents the eight tax administration authored articles, while part three of the publication contains all the data tables which form the basis of the analysis in this report as well as details of the administrations that participated in this publication.
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Improving mutual agreement procedures
Nearly all tax treaties between countries provide for a mechanism, known as the mutual agreement procedure (MAP), for resolving disputes as to the application and interpretation of the treaty provisions. Over time, however, the number of unresolved disputes within the MAP procedure has increased, creating uncertainty for both taxpayers and tax administrations. This chapter provides an overview of initiatives that have been taken to improve the MAP process, including the recent minimum standard agreed under Action 14 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project. This will provide context for a discussion of opportunities and approaches that countries might wish to consider in order to prevent disputes reaching MAP and, where they do, to improve the effectiveness of the MAP process.
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