OECD Proposes Simplicity Checklist for Cross-Border Taxation

An internationally recognized simplicity checklist could help improve cross-border tax certainty and reduce the extent of disputes with taxpayers, the OECD said.

The Organization for Economic Cooperation and Development outlined a 10-step checklist in a report published Tuesday to help design policy solutions aimed at addressing what it described as growing complexity over cross-border taxation.

The 39-page report was drawn up at the request of the South African G20 presidency. The OECD Forum on Tax Administration Plenary is taking place in Cape Town Nov. 18-20.

The group suggested steps including an impact assessment to diagnose underlying policy problems ...