Withholding and Information Reporting Regimes for SMEs and Self‑employed Taxpayers
收藏Organisation for Economic Co-operation and Development2026-03-28 收录
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https://www.oecd.org/en/publications/withholding-and-information-reporting-regimes-for-smes-and-self-employed-taxpayers_d815e361-en.html
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This information note has been prepared by the Forum on Tax Administration to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.
