The Forum on Tax Administration (FTA) which is made up of the heads of tax administrations from around the world met in Oslo. Ideas and plans on the effective delivery of the OECD/G20 BEPS outcomes, automatic exchange of information and tax certainty and collaboration on taxing users of the sharing economy were discussed at the meeting.

The FTA is the international body concerned with tax administration and brings together Tax Commissioners from 50 tax administrations (including Ireland and the UK). Key themes discussed were:

• Priorities for the incoming G20 Presidency, in particular effective implementation of the BEPS outcomes, the Common Reporting Standard for exchange of information on offshore accounts and actions to enhance tax certainty, including a new pilot on joint risk assessment of multinationals;
• Continuing efforts to improve tax compliance, including tackling the shadow economy. Discussions focused on the effective use of data, both domestically and internationally, the management of tax debt and how to minimise identity fraud through effective registration and identification. The plenary agreed to collective work on options for sharing of information on payments made by online intermediaries in the sharing economy;
• The digital transformation of tax authorities through the use of new technologies, analytical tools and enhanced data sources. The plenary agreed on the importance of collective work to realise the benefits for compliance, customer service and reduction of burdens, particularly for SMEs.