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Some Activities at the OECD (Tax Affairs) involving XML Arndt Liesen, Federal Office of Finance, Bonn, Germany April 2002.

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Presentation on theme: "Some Activities at the OECD (Tax Affairs) involving XML Arndt Liesen, Federal Office of Finance, Bonn, Germany April 2002."— Presentation transcript:

1 Some Activities at the OECD (Tax Affairs) involving XML Arndt Liesen, Federal Office of Finance, Bonn, Germany April 2002

2 TOPICS Legacy: the S tandard M agnetic F ormat Manual for SMF using XML Extended Scope and XML: S tandard T ransmission F ormat

3 Disclaimer - sort of This presentation is... not... an official paper by Germany... an official paper by OECD but... just an information by someone involved in the activities in the OECD - about the present situation - about ideas concerning further evolution

4 ... in its 10th year... in its 2nd generation SMF: first version 199273 fields 3179characters second version1997104fields 2760characters a record layout some codelists references to ISO standards a transmittal document to accompany tapes a physical label to be attached to tapes

5 SMF is an Interface Standard That is... it tells what to send and what to expect it does not tell how to build the record nor how to enter the data nor what to do with received data Sending Country Receiving Country

6 Common General Structure for 1992 and 1997 Versions PayerRecipient Payment Data Other Data 1997 Version... less fillers more reasonably sized fields even more systematically structured extension of free/fixed form choice to names Further on only 1997 version will be considered.

7 Payer Recipient Payment Data Other Data Agent or Intermediary Actual Payer Beneficial Owner Agent or Intermediary A first Refinement In Care of BeneficialOwner

8 Payer Recipient Payment Data Other Data Agent or Intermediary Actual Payer Beneficial Owner Agent or Intermediary A first Refinement In Care of BeneficialOwner party

9 Generic Party Structure Party Name Address TIN CC OECD Type Birth Data city/subentity ctryCode gender date Free Form Fixed (struct.) Form Free Form Fixed (struct.) Form Varying completeness of use of fields / groups according to party type

10 Use of Generic Party Structure

11 Payment Data Payment Data Income groupRefund group date OECD Type SrcCtry Type gross net tax taxRate refund Payment CurrCode Amount

12 Other Data Data Type Indicator Sender‘s Reference Correction Reference Sending Country TaxYear End Filler General Use Filler Specific Arrangmnt Content Technical

13 SMF: The Electronic Manual Docel All in XML Transform to HTML PDF as you like Different Languages

14 From SMF to STF M agnetic Media to General T ransmission Info about Income to General Tax Purpose Fixed Record Layout to Flexible Format Large-Batch Centric to General Purpose Standard Data Components SOAP To consider for solution: XML

15 Schemas to build („ templates for the most important exchange tasks”) stfdirect successor to SMF stfindirectcat3what the name says stfcorcertificate of residence stfeusaved EU Savings Directive......


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