Arcotia Hatsidimitris - International Tax Dialogue

FOREWORD – 3
Foreword
This report is the result of work that was commissioned by the Forum on Tax Administration (FTA)
and undertaken by a study group led by the United Kingdom. Since its creation in 2002, the FTA has
grown to become a unique forum on tax administration for the heads of revenue bodies and their teams
from 43 OECD and non-OECD countries.
In 2009 participating countries developed the FTA vision setting out that… The FTA vision is to
create a forum through which tax administrators can identify, discuss and influence relevant global
trends and develop new ideas to enhance tax administration around the world. This vision is
underpinned by the FTA’s key aim which is to….. improve taxpayer services and tax compliance – by
helping revenue bodies increase the efficiency, effectiveness and fairness of tax administration and
reduce the costs of compliance.
To this end the FTA undertakes a wide ranging programme of work to identify and foster best
practices in the field of tax administration. In January 2011 the FTA’s Bureau agreed that transfer
pricing should be the subject of a priority project during the course of the 2011 work programme.
The United Kingdom has led the work that culminated in the production of this report. The study team,
which comprised the United Kingdom and the Secretariat of the OECD, was greatly assisted by
contributions from member and non-member countries of the FTA (Argentina, Australia, Austria,
Belgium, Canada, Chile, China, Denmark, Finland, France, Hong Kong China, Hungary, Ghana, India,
Ireland, Italy, Japan, Mexico, the Netherlands, New Zealand, Nigeria, Rwanda, Singapore, South Africa,
Sweden, Uganda and the United States). The study team also received important contributions from the
business and adviser community. Their contributions are recorded in the body of the report but the study
team would like to record their gratitude for the assistance they have been afforded in the course of
preparing this report.
Caveat
National revenue bodies face a varied environment within which to administer their taxation system.
Jurisdictions differ in respect of their policy, legislative environment, their administrative practices and
culture. As such, a standard approach to tax administration may be neither practical nor desirable across
OECD and affiliated countries. This OECD report should be read with this in mind. Care should always
be taken when considering a country’s practices to fully appreciate the complex factors that have shaped
a particular approach.
FTA membership
At the time this report was prepared, the following countries were members of the FTA: Australia,
Austria, Argentina, Belgium, Brazil, Canada, Chile, the Czech Republic, Denmark, Estonia, Finland, France,
Germany, Greece, Hong Kong China, Hungary, Iceland, India, Indonesia, Ireland, Italy, Japan, Korea,
Luxembourg, Malaysia, Mexico, the Netherlands, New Zealand, Norway, the People’s Republic of China,
Poland, Portugal, Russian Federation, Singapore, the Slovak Republic, Slovenia, South Africa, Spain,
Sweden, Switzerland, Turkey, the United Kingdom, and the United States.
DEALING EFFECTIVELY WITH THE CHALLENGES OF TRANSFER PRICING © OECD 2012