Some Activities at the OECD (Tax Affairs) involving XML

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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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TOPICSLegacy the Standard Magnetic
FormatManual for SMF using XMLExtended Scope
and XML Standard Transmission Format
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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
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... in its 10th year... in its 2nd generation
SMF

• a record layout
• some codelists
• references to ISO standards
• a transmittal document to accompany tapes
• a physical label to be attached to tapes

first version 1992 73 fields 3179 charact
ers second version 1997 104 fields 2760 ch
aracters
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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

SMF Interface
Sending Country
Receiving Country
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Common General Structure for 1992 and 1997
Versions
Payer
Recipient
Payment Data
Other Data
Further on only 1997 version will be considered.
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A first Refinement
Agent or Intermediary
Beneficial Owner
In Care of BeneficialOwner
Actual Payer
Agent or Intermediary
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A first Refinement
Agent or Intermediary
Beneficial Owner
In Care of BeneficialOwner
Actual Payer
Agent or Intermediary
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Generic Party Structure
Party
Varying completeness of use of fields /
groups according to party type
Name
Address
TIN
CC
OECD Type
Birth Data
city/subentity ctryCode gender date
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Use of Generic Party Structure
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Payment Data
Payment Data
Income group
Refund group
gross
date
date
OECD Type
refund
net
SrcCtry Type
tax
taxRate
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Other Data
Other Data
Content
Technical
Sending Country TaxYear End Filler General
Use Filler Specific Arrangmnt
Data Type Indicator Senders Reference Correctio
n Reference
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SMF The Electronic Manual
Different Languages
show XML
show HTML
Transform to HTML PDF as you like
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From SMF to STF
Magnetic Media to General Transmission
Info about Income to General Tax Purpose
Large-Batch Centric to General Purpose
Fixed Record Layout to Flexible Format
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Schemas to build(templates for the most
important exchange tasks)
stfdirect successor to SMF stfindirectcat3 wh
at the name says stfcor certificate of
residence stfeusaved EU Savings
Directive ......