Germany unveils anti-tax evasion package with tougher penalties, AI-powered enforcement
Germany's government has unveiled an ambitious 26-point package aimed at strengthening the country's response to tax evasion, financial crime and illicit financial activity through tougher sanctions, enhanced enforcement powers and greater use of
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UN Tax Committee Discusses Guidance on AI for Tax Administrations
On 25 March 2026 the UN Committee of Experts on International Cooperation in Tax Matters discussed the proposed workstream for the guidance on tax administration and AI. The subcommittee presented its planned work for comment and approval. The
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IMF Working Paper: Impact of the Large Taxpayer Office in the Republic of Georgia
On 20 February 2026 the IMF published a working paper with the title: Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgia’s Large Taxpayer Office, written by J. Atsebi, M. Chikviladze, M. Das, E.
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Costa Rica consults new tax penalty self-assessment form
Costa Rica’s tax administration (DGT) has released a draft resolution for public consultation on 2 May 2025, proposing major changes to self-assessment penalties for tax infractions. The resolution requires using the new TRIBU-CR platform to
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US: IRS publishes 2024 Financial Report
The US Internal Revenue Service (IRS), in a release IR-2024-286 on 7 November 2024, published the financial information and highlighted selected accomplishments and challenges in its fiscal year 2024 Financial Report. During fiscal year 2024, the
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Romania revises CRS guidance on OECD FAQs
To aid financial institutions in complying with their reporting requirements, The National Agency for Fiscal Administration (ANAF) has established a dedicated section on its portal for the automatic exchange of information on direct taxes. ANAF,
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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
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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
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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 MoreUK: 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 MoreUK: 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
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OECD: 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
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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
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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
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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
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OECD: 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
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