New OECD toolkit to facilitate recovery of tax claims

The OECD has published a toolkit on the implementation of cross‑border assistance in the recovery of tax claims.

The toolkit provides guidance on building the frameworks necessary for this form of assistance with a focus on the establishment and the management of a dedicated function within a tax authority.

The toolkit is divided into three chapters.

The first chapter provides some background information on the context of international co‑operation in tax matters and explains its various forms and the importance of cross‑border assistance in the recovery of tax claims.

The second chapter provides an overview of the key elements of cross‑border assistance in the recovery of tax claims, including the conditions for providing this form of mutual administrative assistance in tax matters and the various steps to follow. It also explains the synergies between cross‑border assistance in the recovery of tax claims and other forms of mutual administrative assistance in tax matters, as well as the importance of establishing a specific function for cross‑border assistance in the recovery of tax claims.

Finally, the toolkit provides details on the establishment of a function for cross‑border assistance in the recovery of tax claims. It highlights the need for an overarching implementation strategy, describes the mission of such a function within a tax authority and the legal, administrative and operational frameworks as well as the resources needed to ensure an effective use of this form of mutual assistance.