Spain to stop VAT fraud with payment service providers reporting obligations
On 27 December 2023, Spain published the Royal Decree 1171/2023 of 27 December 2023 in the Official Gazette. The Royal Decree proposes to implement new reporting obligations for payment service providers starting 1 January 2024 in accordance with
See More
UK: HMRC Explains Delays on MTD for Income Tax
On 20 June 2023 the head of HMRC noted in a hearing before the Public Accounts Committee (PAC) in parliament that the complexity of Making Tax Digital (MTD) had been underestimated. As a result, there had been continual delays to MTD for income
See More
OECD: Progress Report to G7 Finance Ministers on Tax Cooperation
On 11 May 2023 the OECD published a progress report on tax cooperation for the G7 Finance Ministers and central bank governors. A report on these issues had been produced in 2022 and the G7 Finance Ministers asked the OECD to continue its work on
See More
UK: Tax Administration – New Legislative Pilots
On 27 April 2023 the UK published a consultation document with the title The Tax Administration Framework Review - Creating Innovative Change through New Legislative Pilots. The document looks at the use of a “sandbox” piloting model
See More
UK: Experience with HMRC’s Digital Services
On 26 January 2023 HMRC published the results of research with tax agents to explore their experiences of HMRC's digital services HMRC commissioned research to give them more insight into different business models used by agents, the nature of
See MoreOECD: Tax Administration 3.0 and the Digital Identification of Taxpayers
During the plenary meeting of the OECD’s Forum on Tax Administration (FTA) held from 28 to 30 September, a report was released looking at the state of maturity of the use of digital identities within tax administrations. This was one of a number
See More
UK: Research into Value of Low-Risk Status to Businesses
On 19 July 2022 HMRC published the results of research conducted into the value of Low-Risk status to large businesses. The results of the research were used as an input into the design of the new Business Risk Review (BRR+) process that was
See More
UK: Large Business Customer Survey for 2020
On 19 July 2022 HMRC published the results of the Large Business Customer Survey for 2020. HMRC commissions the Large Business Customer Survey, conducted each year since 2015, to help assess the attitudes of business to their interaction with
See More
OECD: Analytics Maturity Model
On 22 June 2022 the OECD’s Forum on Tax Administration (FTA) published a report on the Analytics Maturity Model. This report is part of a series introducing maturity models that can help the tax administration to self-assess, through a process of
See MoreOECD: Supporting SMEs with Tax Compliance
On 20 May 2022 the OECD’s Forum on Tax Administration published a report entitled Towards Seamless Taxation – Supporting SMEs to Get Tax Right. The report looks at efforts by tax administrations to integrate taxation processes into the
See MoreUK: Professional Bodies Request a Delay to Introduction of Tax Changes
Professional bodies in the UK have criticised the speed of proposed reforms to the tax system and have written to the government advising a slower timetable for the next phase of tax administration changes known as Making Tax Digital, and for the
See MoreUK: Consultation on basis periods for income tax
HMRC has issued a consultation document setting out a proposed simplification of the income tax system in relation to basis periods for computing income tax. This would be intended to simplify compliance procedures for small unincorporated
See MoreUK: Call for Evidence on the Tax Administration Framework
On 23 March 2021 the UK government published a call for evidence entitled: The Tax Administration Framework: Building a 21st Century Tax System. The government has already published a ten-year tax administration strategy called Building a
See MoreOECD: Forum on Tax Administration publishes advice on business continuity considerations for tax administrations
On 7 April 2020 the OECD Forum on Tax Administration (FTA) published a document containing advice on business continuity considerations to be taken into account by tax administrations as they deal with the tax consequences of the COVID-19
See MoreUK: Digital communications research published
The UK tax administration HMRC plans to extend online tax accounts to all individuals and businesses paying tax in the UK. To prepare for this customer research was performed to look at the reaction of difference groups of taxpayers and to help in
See MoreRussia: Federal Arbitration Court has made decision regarding tax audits of adjusted tax returns
A Russian company naming “OJSC RN Holding (OJSC)” has submitted adjusted tax returns for June, August and December 2009 to the tax authority and claimed a reduction of the excise tax liability paid upon excise good’s importation to Russia.
See MoreCanada – New way of voluntary disclosure in Quebec
New Voluntary Disclosure (LM-15-V) application has been introduced by the Revenue Quebec for taxpayers who want to justify their tax status on or after September 19, 2013. Additional information on the application of the voluntary disclosure
See More