Overview


The ITDweb is a knowledge sharing portal, primarily designed for tax officials. The core resource of the site is a library of documents shared by tax administrations, ministries of finance and international organisations. There are currently {0} documents from around the world available online with new documents added daily. All countries are encouraged to use the website both as a resource and to share their own knowledge and experience.



Understanding the home page




1. Languages: Use this bar to select your preferred language: Spanish, English, German, French, Dutch, Norwegian, Japanese or Russian. Site menus will appear in your selected language. Documents in our library will appear in their source language and where possible with a computer translation to your selected language. For more information see How language and translation options work.

Please note, not all site options are available in all languages.

2. First toolbar
The Toolbar appears across the top of every page. It contains these items:

• Home: This link will bring you back to the Home page.
• Help & research tips: These pages provide information on how to use this site and research tips on using other information resources. For more information see Research tips for using other information resources.
• Contact us: This option provides a simple way of sending a message to the ITD Secretariat. For more information see Contacting us.
• Add a document: Use this page to submit a document to be included on the site. We welcome documents from tax officials,  academics,  researchers, and international or regional organisation staff. For more information see Add a document.
3. Second toolbar
The Toolbar appears across the top of every page. It contains these items:
• Links: This page contains links and a range of information for 180 countries as well as international organisations. For more information see Links to key resources in more than 180 countries.
• Tax reform questions: Use this option to send tax reform questions to a reform community of practice group. You may also nominate to become a member of the group. For more information see Tax reform question.
• Calendar: The calendar displays details of events occurring within participating organisations and relevant international events. A full listing of events is available by clicking ‘Calendar’. For more information see Calendar.
• Technical Assistance / Policy Dialogue: This option provides a searchable listing of technical assistance/policy dialogue activities by the ITD organisations and a range of other key providers. For more information see Technical assistance/policy dialogue activities.
4. Search
• Keyword: To use the Keyword Search, simply type in one or more keywords in the ‘Keyword’ box and click GO. If these words appear anywhere in a document in our library, the document will appear in the search results. For more information see Searching for documents in the library.
• Documents added in the last 30 days: Click on this option for a list of all documents added to the library in the last 30 days. The most recent documents will be displayed first.
• Advanced search: Use this option to design a more targeted search. Options include specifying a keyword, topic, date, language and contributing organisation. For more information see Combine search criteria using advanced search.

5. Browse Topics: Use this option to search by topic. Point your mouse over a topic to see sub-topics. Click on a sub-topic to find related documents. For more information see Browse topics.

6. Contributing organisations and Countries: This drop-down list provides quick access to core information and a listing of all documents for contributing organisations.

7. Order publications: This link takes you to the online bookshops of participating international organisations.

8. Search external sites: Use this tool to search our listing of official tax related websites. There are approximately 300 websites in our listing including revenue administration and ministry of finance sites worldwide.

9. Newsletter: The newsletter is issued by the International Tax Dialogue (ITD) to highlight a selection of new material recently shared by countries and organisations on the ITD website. Three to four newsletters will issue each year. The newsletter includes a selection of documents recently added to the ITD website as well as ITD recent general information. Should you wish to subscribe to receive the newsletter please click here.

10. Feature Article: The home page of the ITD website contains feature articles. Each article is prepared by one of the ITD organizations (EC, IDB, IMF, OECD, UK-DFID and World Bank Group) and new articles will be published on a regular basis. An archive list of all articles published is available on this ITD web page.



Searching for documents in the library
The core resource of the site is a library of documents shared by tax administrations, ministries of finance, and international organisations. There are several options for searching the library. You can:
• Enter keywords
• Browse topics
• Find documents added in the last 30 days
• Search for documents added by a contributing organisation or country
• Combine search criteria using advanced search
  • Keywords
  • Topic
  • Document ID
  • Date Range
  • Language
  • Contributing organisations



• Enter keywords
  Type in one or more keywords in the ‘Keyword’ box on the left side of the homepage. If these words appear anywhere in a document in our library, the document will appear in the search results. Results are scored for relevance based on where, and how often, the words appear.
  
  
• Browse topics
  A list of topics appears on the left side of the homepage in the ‘Browse topics’ area. If you point your mouse over a particular topic, you will see there are several sub-topics. You can click on these sub-topics to find related documents. For example, if you are looking for information on tax expenditures, you can point your mouse over ‘Tax Policy’ and then ‘Tax Expenditures’, and click. You will then see all available documents on tax expenditures. For definitions of each topic and sub-topic go to Topic definitions.
  
  
• Find documents added in the last 30 days
  For a list of all documents added to the library in the last 30 days, click on this option from the left side menu. The most recent documents will be displayed first.
  
  
• Search for documents added by a contributing organisation or country
  Below the ‘Browse Topic’ section on the left of the homepage you will see a dropdown list of contributing countries and organisations. Select a country or organisation from the list and click ‘Go’. You will then be provided with contact information and direct links to a strategic statement, organisational chart and annual report. The link ‘View all documents’ will show you all documents your selected country or organisation has added to the ITDweb. You may also use advanced search to search for documents from just one contributing organisation or country.
  
  
• Combine search criteria using advanced search
  The advanced search function on the left of the home page allows you to design a more targeted search. Options include specifying a keyword, topic, date and language.
  
  
  • Keywords
    The Keywords field allows you to search using one or more words. If the words you type in this field appear anywhere in a document in our library, the document will appear in the search results, subject to the other criteria you specified. Results are scored for relevance based on where, and how often, the words appear. Used with some of the other criteria in an advanced search, keywords are a very powerful searching tool.
    
    
  • Topic
    This criterion lets you restrict the search to specific topics. For example, if you only wanted to see documents relating to Tax Policy you would check the box next to that category. You can limit the search to include documents from one or more categories. If you don't check any of the boxes, the search results won't be limited by category.
    
    
  • Document ID
    Each document registered in the ITD database has a unique Document ID. You can find this number by clicking on the More information link in Search Results screen. If someone recommends a document to you, ask them for the Document ID. Entering it in this field means that you don't need to enter any other criteria.
    
    
  • Date Range
    If you want to find documents that were created during a particular time, you should set the From date to the earliest date that the documents might have been created; and the To date to the latest date. You must set the year, month and day for each date. You can also specify only the date to search from, or only the date to search to. For example, if you were interested in documents created in the middle of 2006, you could set the From date to 2006-05-01 and the To date to 2006-08-01.
    
    
  • Language
    If you want to find documents in just one of the available languages, select that language from the drop down list. All documents available in your selected language (ie: written in that language, not computer translated documents) will be found. If a document is available in multiple languages, summary information shown in the search results listing will be in the same language you are accessing the site in. For example, if you are using the site in English, and you search for French documents, you will be provided English summary information for each document that is available in both French and English. To access the full document in French, click on ‘French’ on the bottom left side of the search result. For more information see How language and translation options work.
    
    
  • Contributing organisations
    Select a country or organisation from the drop down list to limit your search to just one source.


Understanding search results


Once you have entered your search criteria, you will be provided with a summary of available documents. The same information is presented as a result of using any of the search methods.

At the top of the search results page you will see a summary of your search criteria. Below that are the total number of matching documents and the number of results being displayed on this page. If you have entered a country name in the Keyword field, you may also see a link to “View external links for (country name)”. Click on this to go to the available information we have in our links area for this country.

For each document a summary of information is shown including title, description, relevance, contributing organisation, date and format. A link to contact the author (see Contacting authors) is also provided.

All available documents will be listed, including documents in other languages. A computer translation is provided of the title and description. In many cases, you will also be provided with a link to translate the document online.

To move to the next page of results, scroll to the bottom of the page and select the next page number or ‘Next’. In most cases, search results are ordered by relevance first, then by date.



Topic definitions
Documents are registered within at least one Topic. There are a number of topics to choose from, and each topic contains a number of subtopics.

Click a topic below to see an explanation of each topic it contains.


Belastingtheorie/-beleid
Information concerning tax law or tax policy in general that does not relate to a specific tax or to tax procedure. Where there is doubt, classify under both “Tax Policy” and under the specific tax. For example, a paper on simplification of rules concerning dependency allowances can be classified under both “Tax Policy: Simplification” and “Personal and Corporate Income Tax: Family Taxation, Personal Deductions, Credits, and Rates.”


Belasting herziening
Tax reform concerns changes in tax policy and includes tax reform process; effective dates for changes in tax law; analysis of tax reform options; comprehensive tax reform studies; and political aspects of tax reform

Belastingwet
Documents concerning general tax law and legislation. For example, a model income tax law or an actual income tax law of a particular country should be classified under “Personal and Corporate Income Tax: Other”. However, a tax code which contains the rules for all the taxes should be classified under “Tax Law.”

Vereenvoudiging
Documents where simplification of the law is an important element of discussion within a document; if the document relates to a specific topic, then classify under both simplification and the specific topic of the document.

Schatting belastingopbrengst en belastingstatistieken
Tax statistics about specific countries; process and theory of revenue estimation and preparation of tax statistics. Studies that are based on tax statistics should not be classified under this head, but under “Other.” Studies that relate to revenue estimation as part of the process of tax reform should also be classified under tax reform.

Belasting uitgaven
Theory of tax expenditures; Include reports that provides estimates and projections for broadly defined tax expenditures as well as evaluations and descriptive papers addressing specific tax measures. Tax expenditures may take a number of different forms:Exemptions: income excluded from the tax base; Allowances; amounts deducted from gross income to arrive at taxable income; Credits: amounts deducted from tax liability and Rate reliefs: a reduced rate of tax applied to a class of taxpayer or activities. Sstatistics concerning tax expenditures should also be classified under “Revenue estimation and tax statistics”

Investerings- en andere aanmoedigingspremies
Documents that discuss the use of the tax system to encourage specific behaviour. Includes savings incentives and investment incentives. If the document uses the concept of “tax expenditure” to analyse an investment incentive, also classify under “Tax Expenditures”.

Belasting en milieu
Documents analysing environmental aspects of taxation. Any discussion of taxes that are labelled as “ecotaxes” “environmental taxes” “pollution fees” or the like.

Draagkrachtbeginsel/Herverdeling van inkomen via belastingen
Analysis of the distributional effects of taxation. Analysis of how to use the tax system to improve the lot of the poor and low-income individuals. Documents concerning incidence of tax reform should also be classified under Tax Reform.

Fiscaal federalisme
Assignment of tax jurisdiction among different levels of government. Assignment of revenues among different levels of government. Relation between national and sub-national taxes. Documents should be included here regardless of whether the country is “federal” in its constitutional structure or not. Documents concerning VAT/GST or sales taxes should be classified under “VAT/GST/Sales Taxes: Subnational Issues.”

Regionale integratie
Customs unions and free trade areas; coordination of tax policy among countries in a region.

Overige
General public finance theory; any documents not falling within a specific topic of the category “Tax Policy”.


Inkomsten- en vennootschapsbelasting


Inkomsten uit arbeid, secundaire arbeidsvoorwaarden, stock options
All aspects of taxation of employees and employment income, including withholding procedure, allowance of deductions to employees, treatment of moving and commuting expenses, but not including pensions. Special rules for employees. Definition of employee for tax purposes.

Belastingheffing afhankelijk van de gezinssituatie, aftrekbare kosten, verrekenbare heffingen, tarieven
Tax unit (married vs. single), marriage penalty, treatment of child care, deductions for non-business expenses (e.g. interest, charitable contributions), allowances for child care expenses, allowances for the taxpayer and dependents of the taxpayer, credits (other than foreign tax credit, which should be classified under “Other International: Taxation of foreign-source income”).

Financiële sector, financiële instrument, inkomsten uit vermogen
Taxation of interest, dividends, rents, royalties and other income from capital, but not including capital gains. (Documents concerning taxation of dividends which relate to corporate/shareholder imputation systems or the theory of corporate/shareholder tax integration should be classified under “Corporate Taxation.”) Taxation of financial institutions and insurance companies. Taxation of annuities and life insurance products. Taxation of financial instruments and derivative instruments. Taxation of foreign currency gains and losses.

Vermogenswinst
Concept of capital gains; special rules for capital gains; rollover of gain upon sale of business assets; rollover for involuntary conversions. Special rules for gains on sale of principal residence.

Vennootschapsbelasting
Definition of taxpayers subject to corporate income tax or profit tax. Corporate/shareholder taxation issues. Corporate redemptions. Definition of dividends. Taxation of corporate reorganizations (cross border reorganizations should also be classified under “Other International” category). Discussion of how to measure corporate taxable income should be classified under “Determination of Business Profits.”

Bepaling winst uit onderneming
Any matters concerning the determination of the corporate income tax base or the taxation of the business income of individuals that are not included under another more specific topic (e.g. capital gains, financial instruments). Relationship between commercial accounting and tax accounting. Classify discussions of corporate tax shelters and anti-avoidance rules under “Domestic Tax Avoidance and Evasion”.

Partnerships, Trusts, bijzondere rechtsvormen
Classification of an entity as a corporation, partnership, or other entity for tax purposes. All aspects of taxation of partnerships, trusts, and other entities taxed on a flow through basis. Special entities such as real estate investment trusts, but not including pension funds.

Forfaits/Regelingen voor kleine ondernemers c.q. belastingplichtigen
Alternative minimum taxes; presumptive taxation of individuals or businesses. Presumptive taxation of small business.

Pensioenen en pensioenfondsen
Taxation of pension funds and of pensions. Special savings vehicles such as individual retirement accounts.

Vrijgestelde lichamen ( geen pesioenfonds )
Tax treatment of charitable organizations, political parties, and other entities that are fully or partially exempt from taxation. Where the document concerns the deduction of charitable contributions, also classify under “Family Taxation, Personal Deductions, Credits, Rates.”

Overige
Any documents concerning individual income tax or corporate income or profit tax that does not fall within a specific topic of this category.


Btw en andere belastingen over de omzet


BTW/ Omzetbelasting algemeen
Classify here all documents having to do with VAT or GST (Goods and Services Tax), including those not falling within a specific topic below.

Omzetbelasting
Retail or manufacturer’s level sales taxes.

Specifieke nationale onderwerpen
Issues arising from cross-border transactions under sales taxes or VAT/GST. Assignment of revenue from such taxes among levels of government. Documents in this topic may also be classified under “Tax Policy: Fiscal Federalism” if they raise more general issues of fiscal federalism.

Belasting over internationale diensten
Taxation of cross-border services (except for e-commerce, which should be classified under “Other International: E-Commerce.”) Other international aspects of VAT should be classified under “Other International.”


Overige belastingen
Any documents having to do with a particular tax other than income tax or VAT/GST/Sales tax.


Accijnzen en andere specifieke heffingen inzake goederen en diensten
Excises; other taxes on the sale, manufacture, or import of specific goods and services, e.g. taxes on luxury cars, telephone taxes. Information and discussion concerning duties imposed on certain goods (e.g. petroleum, alcohol, tobacco) produced or manufactured within the country concerned.

Onroerende zaak belasting, schenkingsrecht en successie recht
Taxes on the gratuitous transfer of capital, including estate, inheritance, gift, and generation-skipping transfer taxes.

Belasting of land en gebouwen
Taxes imposed on the possession or ownership of immovable property (real property), on land, or on land and buildings together

Overige vermogens heffingen
Taxes on the ownership of property, net wealth taxes.

Transport kosten en leges
Taxes taking the form of stamp duty or serving the same function. Taxes on the transfer of title to property (except for those classified under “Estate, Gift, and Inheritance Taxes”). Securities transfer taxes.

Sociale verzekeringen en vergelijkbare heffingen
Social security taxes; payroll taxes; social contributions (regardless of whether taking the legal form of a tax)

Overige belastingen
Any taxes not mentioned above. E.g., vehicle ownership taxes, turnover taxes; taxes on extraction of natural resources, taxes on financial transactions.


Vermijding en ontduiking van binnenlandse belastingen
Information concerning legal and illegal arrangements used by individuals and organisations to reduce or obviate the need to pay tax. Documents concerning primarily cross-border transactions should be classified under “Other International: International tax avoidance and evasion.”


Anti-misbruik regels, belastingparadijzen, e.d.
Substantive and procedural rules (whether statutory or judge-made) directed at tax avoidance behaviour. Substance over Form. Business purpose, step-transaction, abuse of law, and similar doctrines. Any documents relating to tax avoidance should be classified here, unless they fall under another specific topic (e.g., “International Tax Avoidance and Evasion”, “Taxation of Multinationals: Transfer Pricing”). Documents concerning determination of fair market value in transactions other than those covered in “Taxation of Multinationals: Transfer Pricing”. Documents concerning primarily how the tax administration organises itself, allocates resources and strategies to minimise and deal with tax avoidance and evasion behaviour should be classified under Tax Procedure:, Compliance Managment

Zwarte en grijze circuit
Information and strategies for addressing, controlling and minimising the impact of the cash-in-hand economy where the declaration of taxable income is avoided or evaded. The underground economy is also commonly known as the black economy or cash economy

Belastingfraude
Tax fraud (except as covered under “underground economy”), i.e. criminal tax evasion. Includes VAT fraud and fraud relating to taxes other than income tax.


Verdragen
Formal arrangements, treaties, protocols, multilateral conventions and agreements for international tax co-operation.


Inkomsten en vermogen
Any documents concerning treaties for avoidance of double taxation on income and on capital, or the actual texts of treaties. OECD Model. UN Model. Issues arising in the application or negotiation of treaties.

Onroerende zaak en schenkingsrecht
Treaties for avoidance of double taxation in the case of estate and gift taxes.

Overige
Other treaties (including treaties on mutual legal assistance, exchange of information, and administrative cooperation). Treaty law in general.


Belastingheffing van multinationals


Verrekenprijzen
All matters relating to transfer pricing by multinationals.

Vaste inrichtingen
All matters concerning the taxation of permanent establishments or subsidiaries of multinationals, including the use by such taxpayers of payments to erode the base of the corporate income tax, and procedures for auditing and obtaining information about such taxpayers.  Discussion of whether activity gives rise to a permanent establishment should be classified here if concerning primarily multinational enterprises, and may also be classified under Treaties: Income and Capital if the discussion concerns application of treaties."

( Te ) gering eigen vermogen
Any ddocuments having to do with thin capitalisation (denial of interest deduction where interest exceeds a specified debt-equity ratio or recharacterization of debt as equity in case of excessive debt capitalisation) regardless of whether the holder of the debt instrument is a related person or a nonresident.

Overige
Any other aspects of the taxation of multinational enterprises, including, use of management fees, payments to tax havens, practical aspects of conducting audits of multinational companies (other than matters classified in more specific topics under “Other International”, such as “Exchange of information”).”.


Overig internationaal


Belasting op inkomen uit buitenlandse bron
Taxation of residents on their foreign source income. Definition of residence of individuals and corporations. Foreign tax credit and exemption regimes

Belasting niet-inwoners
All matters concerning the taxation of non-residents, except those covered under “Taxation of Multinationals”.

Internationale belasting vermijding en ontduiking
Documents relating to tax avoidance and evasion which primarily involve cross-border transactions. Discussion of rules to prevent tax avoidance should be classified under Controlled Foreign Corporation and Other Anti-Avoidance Rules.

Verwisselen van informatie
Discussion of problems arising from the absence of information located abroad, or of procedures for exchanging information. Where based on treaty, also classify under the relevant topic of “Treaties.”

CFC en overige anti-misbruik regels
Rules to prevent avoidance of tax in the case of international transactions, including rules for controlled foreign corporations, foreign investment funds, and the like. Where based on treaty, also classify under the relevant topic of “Treaties.”

Omzetbelasting,Tarief, Douane- en andere heffingen op handelstransacties
International aspects of VAT/GST taxes (except for international services, which should be classified under “VAT/, GST &, SALES TAXES: Taxation of international services.”). Customs duties, export taxes, and other taxes on international trade. Tariff policy.

E-commerce
Compliance issues and strategies concerning the use of electronic commerce by business and the community. E-commerce refers to the delivery of products, services or payments by telephone, computer or other automated media, Taxation of electronic commerce, including both income tax issues and VAT/GST/Sales Tax issues.

Internationale dispuut resolutie
Any documents having to do with the resolution of disputes among countries, whether through formal or informal means.  Disputes between a taxpayer and the authorities of a country levying a tax should be classified under "Tax Procedure: Dispute Resolution."  Includes competent authority procedure, resolution of transfer pricing disputes, and resolution of trade disputes involving taxation.  Dispute resolution under treaties may also be classified under the relevant topic of the "Treaties" category."

Overige
International issues that do not fall under one of the above topics and do not have to do with treaties or the taxation of multinational enterprises.


Organisatie en management van belastingdiensten
Information on administrative frameworks. Organisation and Management ranges from plans and structures to high level strategies and objectives. Current and future planning processes as well as performance reviews against plans. It also includes strategies for the management of human resources. Strategies ranging from workforce planning through to recruitment, ensuring professionalism and on-going performance management.


Strategische planning en algemene principes
Official statements outlining current and future directions and long-term plans. Includes corporate plans and strategic plans. Information concerning the establishment and the subsequent development of tax administration

Jaarrekeningen
Official reports detailing past years’ operational, administrative, and financial performance.

Organisatie struktuur
Details of all the structural components that comprise an organisation, including its divisions/units/departments.

Aansprakelijkheid en autonomie
External autonomy: Operational and political autonomy of the tax administration. Relation to the Ministry of Finance. Internal accountability: Processes used for planning, including risk assessment, measuring and aligning work to outputs, and for assuring satisfactory progress with programs and strategies. Includes performance management and the methods of evaluating the level of success of programs, objectives and strategies.

Budget, perceptie kosten
Budget of the tax administration and its relation to the amount of tax collected. Process of budgeting. Sufficiency of budget.

Integriteit anti-corruptie
Processes which allow the disclosure of fraud and corruption committed by tax officials, and strategies for the prevention and minimisation of fraud. Included are specific fraud prevention projects and the education of staff about fraud.

Werving, training en overige personeelszaken
The information concerning the patterns of organisational beliefs and behaviour and the ways of monitoring the organisation culture and bringing about change. Included are the methods of developing, instilling and maintaining high levels of competence and performance in the workforce and ways of providing employees with recognition and performance feedback, catering for their work needs and offering career guidance.

IT
The use of information technology tools and processes, and the issues surrounding both existing and emerging technology. Strategies for the development, acquisition, implementation, maintenance and support of information systems and infrastructure are also included. Documents relating to electronic filing of tax returns should be classified under “Tax Procedure: Filing and processing of returns.” Likewise, computerisation of taxpayer accounts should be classified under “Tax Procedure: Taxpayer Accounts.” Use of internet to communicate with the public should be classified under “Service Delivery and Community Relationships: Electronic Initiatives.”

Eenheden grote onderneming
Units or divisions of the tax administration which are set up to service large business taxpayers.

Kleine en middelgrote belastingenplichtigen
Organisational measures taken to cater for individual taxpayers and small and medium business taxpayers.

Overige
Any matters having to do with the organisation or management of the tax administration that do not fall within a specific category. Matters that concern the procedure for assessment and collection of tax should be classified under the appropriate topic of “Tax Procedure.”


Heffings- en inningsproces
Details of processes used to handle returns, payments, debts, claims and other formal dealings with taxpayers. Included are work processes and procedures, together with strategies for improvement. Procedure for determining amount of tax due (including internal and judicial appeals of determination by the tax administration) and for collecting this amount, including through enforced collection.


Registratie belastingplichtigen en sofi-nummer
Processes and systems used for recording details of taxpayers, including the allocation of identification numbers.

Verwerking aangifte
Processes and systems used for the receipting and recording of tax return (tax declarations). Includes electronic filing and electronic signature issues.

Verwerking betalingen
Methods of receipting and recording payments by and to taxpayers including refunds. Also includes payments made through banks, credit card and via the internet

Dossier belastingplichtige
Processes for establishing, maintaining and managing taxpayer accounts and records including records of tax payments and tax return filing.

Management van het invorderingsproces
Information concerning processes and systems for the management and recovery of overdue payments.

De rechten van belastingplichtigen
Taxpayer bills of rights and similar documents. Legal rights of taxpayers as against the tax administration.

Geheel van maatregelen om de heffing en invordering te bevorderen
General viewpoints on methods of managing compliance, and details of directions or courses of action. Included are future plans as well as those that have been implemented. Included is the cost of compliance.

Algemene maatregelen waarbij wordt afgezien van belastingheffing
The forgiveness of tax, penalties, and/or interest for a specified period of time in order to encourage taxpayers to come forward to declare their tax on a proper basis.  A general moratorium on the obligation to pay tax or a general suspension of the accrual of penalties or interest should also be classified under this head.  The granting of specific postponements of the obligation to pay tax should be classified under "Collection mManagement &, eEnforced cCollection".Management, Enforced Collection".  To the extent that a document concerning tax amnesties also discusses the effect of tax amnesty on future tax compliance, it may also be classified under "Compliance mManagement." 

Belastingcontrole
Procedure for carrying out audits; tax audit management planning; selecting returns for audit.

Dispuut resolutie
Organisation of internal appeals; appeal to tax court or ordinary courts of tax administration’s determination of amount of tax due; other judicial review of tax administration’s actions.

Inkomstenbelasting: procedurele onderwerpen
Procedures that are peculiar to the income tax, such as rules for who is required to file an income tax return.

BTW/ Omzetbelasting, Teruggaven en andere procedurele onderwerpen
Procedures for obtaining refunds. Requirement to carry over input credit before refund can be obtained. Classify under this heading any matters of tax procedure that are specific to VAT, for example registration requirements, requirements concerning tax invoices, VAT audits.

Overige
Documents not fitting within the above categories,


Publieke dienstverlening en - communicatie
Information concerning the manner in which services are provided to the community. Service Delivery covers the types of services provided and initiatives to improve community awareness. It also includes the development of business relationship and partnerships with community groups, other government agencies or industry professionals in an effort to improve service delivery.


Voorlichting en p ublicaties
Details of programs and publications developed to promote community awareness. Included are education programs delivered to community groups, and examples of brochures, booklets, etc. that are widely disseminated.

Standaarduitgangspunten voor de rechten van en de dienstverlening aan belastingplichtigen
Documents covering obligations and guarantees of service, service standards, the rights of clients and intended levels of performance. Legal rights of taxpayers should be classified under “Tax Procedure: Taxpayer rights.”

Klantmanagement
Details of activities and strategies undertaken to build and maintain strong relationships with clients.

Electronische initiatieven
Information on plans and programs encouraging the delivery of information products, services or payments by telephone, computer or other automated media. Includes electronic communication (e-mail). Matters concerning specifically the electronic filing of returns should be classified under “Tax Procedure: FfilingFiling and PprocessingProcessing of RreturnsReturns.”

Contacten met belastingintermediairs
Information about alliances and relationships with those people practising within the tax profession, e.g. tax agents, accountants.

Communicatie met publieke organisaties en met organisaties van belastingbetalers
Information about alliances and relationships with the community including through representative groups, non-government organisations, industry and industry bodies and community consultative groups. Included are trade unions. Information about taxpayer associations, including their relationship with the tax administration.

Relaties met overheidsinstellingen
Relationships with any government funded and established bodies such as departments, statutory authorities, and government business enterprises.

Overige
Documents not fitting within the above categories, for example, discussion of overall strategy for service delivery.


How language and translation options work


The site can be accessed in 8 languages: English, French, Spanish, German, Japanese, Dutch, Russian, and Norwegian*. You can select a language from the menu at the top of each screen. Most menus and options will be shown in the language you have selected. There are a few options, however, that are currently only available in English, for example, the technical assistance/policy dialogue facility and the links section.

The documents shared by contributing countries and organisations may be in any of these 8 languages.

If your search finds a relevant document that is not in your preferred language, two versions of the title and description are shown in the summary of search results. The first is in the language of the document, the next is a computer translation into your preferred language. For example, if you are viewing the site in English and a French document is relevant to your search, you will see the title and description in French, followed by a computer translation into English.

In many cases, you will also be provided with a link to translate the entire document online. The link, ‘Translate’ will appear in red text on the bottom right corner of each document summary in the search results pages. Click on this and the document will be translated online. This may take a minute or two. This option is only available for translating into, or out of, English. Computer translations are naturally of a much lower standard than manual translations, but it usually provides enough information to know whether contacting the author or further translation is justified. We offer this service to provide some level of access to documents you may not normally have access to. Importantly, the service is free and instantaneous.

* Computer translation into and out of Norwegian is currently not possible.




Links to key resources in more than 180 countries
A range of information resources are available for more than 180 countries. To access these, click on ‘Links’ on the horizontal menu on the homepage. From the dropdown list select a country or organisation and you will be provided with a list of available tax related information, including:
• address and contact details of the selected country’s ministry of finance and tax administration, together with a link to their websites, if available;
• tax legislation available on the Internet;
• tax law research guides (see below);
• tax summaries prepared by the government or private parties;
• a link to the country-specific page on the IMF and World Bank websites (this might have links to analytical documents, descriptions of technical assistance and reform projects, and information about the government’s tax policy plans).

You will also be directed to these pages if you conduct a search in the main part of the site by entering a country name in the Keyword field. At the top of the search results page, you will see a link “View external links for (country name)”. Clicking on this will take you directly to your selected country in this links area.

A tax law research guide (TLRG) is currently available for many countries, and more are being developed. The TLRG is oriented to foreigners, and therefore does not assume prior knowledge about the country’s legal system. It includes information such as the constitutional basis for taxation, the official language(s) that legislation may be found in, the sources of tax law (legislation, case law, etc.) and where these sources may be found (on the internet or in hard copy), and references to treaties and other explanatory and analytical material. The TLRG contains links to the tax laws where these are available for public access on the internet, as well as links to other websites where tax information may be found. It may also contain a bibliography. In some countries, detailed guides to tax law research have been made available on the internet by universities or firms. The TLRG may contain links to these guides for further detail.



Tax reform question


The tax reform questions area allows you to submit tax reform questions to a community of practice made up of staff of international and regional organisations, ministries of finance and tax administrations as well as academics and tax consultants. Click on the ‘Post a Question’ button if you would like to submit a question.

You can also nominate to become a member of the community of practice group. Click on the ‘Register as a Group Member’ link to send us your details.

• Post a question
  Use this page if you would like to submit a tax reform question to the community of practice. To send a question, enter your name, email address, phone number, country, organisation, position, a question topic and the details of your question. When all fields have been completed, click ‘Send’.
  
  The information you have provided will then be sent to the community of practice. Members of the group in a position to provide assistance will respond to you via email.
  
  
• Register as a group member
  Use this page if you would like to nominate to become a member of the community of practice.
  
  To send your details enter your name, email address, phone number, country, organisation, position and your area of expertise. When all fields have been completed, click ‘Send’.
  
  A member of the community of practice will respond to you via email.


News


A summary of the most recent news items is shown on the home page. The name of the contributing organisation or country, date and a title are shown for each item. Click on the title to access more information. For a full listing of new items, click ‘More news’ shown in red at the bottom of the listing on the home page.

The details of each news item include a date, title, description and a link to more information where this is available.



Calendar


The calendar displays details of events occurring within participating organisations and relevant international events.

A summary of coming events is shown on the home page. A full listing of events is available by clicking ‘Calendar’ from the horizontal menu on the home page.

Calendar events are grouped by month with a start and end date, organisation name and event title. Click on the title for more information.

To display a particular month and year, select the year and month from the ‘Jump to’ lists at the top of the page, then click on the ‘GO’ button.

Please note, participation in many events is restricted. Listing on the ITDweb is for information purposes only.



Technical assistance/policy dialogue activities


The technical assistance/policy dialogue function provides a searchable database of technical assistance/policy dialogue activities by the ITD organisations and a range of other key providers. Activities can be searched for by date, location, provider, topic and activity type.

To access this function select ‘Technical assistance/policy dialogue’ from the horizontal menu at the top of the home page. Once you have read the introduction page, click ‘OK’ to go to a search form. Select the type of activity you are searching for by entering a date, location, topic, provider or country, then click ‘Submit search’ at the bottom right of the form. If you would like a full list of all activities, leave the form empty and simply click ‘Submit search’.

A summary of activities meeting your search criteria will then be provided. Activities are listed in date order with future or the most recent events shown first. To view activity details, click on the activity title which appears in blue text. Details may include a description of the activity, the activity type, target audience, contact details and an internet link to any related information.

Please note, participation in most activities is strictly limited. Listing on the ITDweb is for information purposes only.



Contacting authors


For every document in our library, you can write an email to the author by clicking on the ‘Contact author’ option shown at the bottom of each document summary in the search result pages. You will be asked to provide your name, email address, organisation and enter a subject and your message. When you click ‘Send’ an email containing these details will be sent to the document author.

The author’s name and contact details are not shown.



Contacting us
The ITD welcomes your questions or feedback. The ‘Contact us’ option on the horizontal menu at the top of the homepage provides a simple way of sending a message to the ITD Secretariat. To send a message, enter your name, email address, organisation and your message and click ‘Send’.

Add a document


The ITDweb has been designed to facilitate and encourage the exchange of knowledge and experience between tax officials. All tax officials are welcome to contribute information to the site. Where there is already an agreement with your country or organisation to share information, a link to your country gatekeeper will be shown. Click on this link to send an email to this contact person.

If you wish to contribute but your country or organisation is not currently contributing, you can select ‘contact us’ to send an email requesting more information.

• Tax Law Notes provide information on specific questions that are frequently asked by tax officials. For a complete listing visit the IMF website. The Notes are also filed in the ITDweb library under each of the topics they address.
  
  
• Sample tax law drafts can be found by browsing relevant topics on the ITDweb or on the IMF web site (see Tax Law Drafting Samples and Tax Law Drafting Samples: VAT). The Basic World Tax Code, which is a sample law prepared for developing and transition countries, can also be useful.
  
  
• Tax Law Design and Drafting is a nearly 1200-page reference source published in two volumes (1996 and 1998) by the IMF. The full text is now available on the web in PDF format. Individual chapters can also be found in the relevant topic area on the ITDweb or by using keyword search to find information about a specific issue (the full text of the book is searchable through the keyword search function on the ITDweb).
  
  
• Committee of Experts on International Cooperation in Tax Matters provides general information concerning the UN’s involvement in tax matters.
  
  
• Books and Journal Articles. If you are looking for a book or journal article, a good place to start is an online catalogue of a major library, which can be found on the internet. If you have access to a good library, the book or article may be there, or you may wish to purchase the item from the publisher or borrow it through inter-library loan. The following are links to catalogues that specialise in taxation. The advantage of using this type of specialised resource is that you are likely to get fewer irrelevant results for your search.
  • IMF/World Bank Library Catalogue.
    This resource allows you to search for books and journal articles in the collection of the IMF and the World Bank libraries. Tax materials may be found in several of these libraries (including WB-Legal, IMF-Law, Joint Library), but if you come up with a lot of irrelevant hits you could limit your search to the FAD library, since most tax materials are found here.
  • IBFD Library
    The library of the International Bureau for Fiscal Documentation is a specialised library in the area of comparative and international tax law. The catalogue contains both books and journal articles.
  • Max Planck Institute for Intellectual Property, Competition, and Tax Law library.
    
    
• Comparative law. If you are looking for legal materials, you may find it useful to get an orientation on comparative law generally. The following research guides may be of use:
  • Researching Foreign and Comparative Law, Georgetown University Law Library
  • Foreign Legal Research, University of Michigan Law Library
  • Transnational Legal Research, University of Michigan Law Library
  • Foreign and Comparative Law Research Guide, Duke Law Library
  • A Selective List of Guides to Foreign Legal Research, Columbia Law Library
    
    
• Legal databases. World Legal Information Institute provides access to a number of legal databases, many of which contain tax law information (treaties, legislation, court cases, and more). You can, for example, search for documents in the subject area Taxation, Revenue, and Customs.
  
  
• Courses and Masters Programs. The links section of the ITDweb includes a section on courses and degree programs in taxation. Links to a number of institutions are listed.

The International Tax Dialogue (ITD) is a collaborative arrangement involving the IDB, IMF, OECD, UN and World Bank to encourage and facilitate discussion of tax matters among national tax officials, international organisations, and a range of other key stakeholders.

The objectives of the ITD are:

• Promote effective international dialogue between governments on taxation, giving all countries a real input into the discussion of tax administration and policy issues
• Identify and share good practices in taxation
• Provide a clearer focus for technical assistance; and
• Avoid duplication of effort in respect of existing activities.

The scope, approach and functions of the ITD, are outlined in Developing the International Dialogue on Taxation.

The ITDweb site terms of condition of use and privacy policy are below:

• Terms and Conditions of use of the ITDweb site
• Privacy policy