OASIS Open

The purpose of this document is to present the results of an analysis of the processes that surround the issuance and use of a Certificate of Residence and the data that is contained within the Messages exchanged between the participants involved in those processes. This analysis is intended to serve as a reference for any effort to define Message-oriented specifications involving residence certification. A Certificate of Residence (CoR) is an official verification by a Tax Authority (or their representative) that a Taxpayer (either a person or organisation) is or has been a legal resident of that authority’s jurisdiction. The purpose of obtaining such a certification is to avoid the double payment of taxes when taxes may be withheld or assessed in a jurisdiction in which the taxpayer is a non-resident. The Tax Authority of the non-resident jurisdiction will require verification of resident status in the event that a taxpayer submits a claim for a refund or credit for taxes withheld.

The purpose of this document is to present a model of the tax related information contained within the Messages exchanged between the participants involved in a business transaction, the primary purpose of which is not tax-related, but which may be subject to the imposition of an indirect tax. This model is intended to serve as a reference for any effort to analyze the related Messages (documents) of an implementation to verify that the indirect tax implications are adequately addressed, and as input to any effort to define Message-oriented specifications involving indirect taxation. The model is the result of extensive business analysis conducted by the participants of the OASIS Tax XML Technical Analysis Sub-Committee, comprising indirect taxation experts from both industry and government tax authorities, and has been validated against the varied requirements of the European Union VAT regulations, the United States state sales tax regulations, the Canadian GST/HST regulations, and the Canadian Excise Duty and Tax domestic environment relevant requirements. In the EU, there is a core framework for VAT and for customs duties, although each Member State has its own variations. For Excise duties, the balance between core framework and Member State practice is even further skewed towards Member State practice.

The purpose of this document is to present a model of the tax related information contained within the messages exchanged between the participants involved in a business transaction, the primary purpose of which is not tax-related, but which may be subject to the imposition of an indirect tax. This model is intended to serve as a reference for any effort to analyze the related messages (documents) of an implementation to verify that the indirect tax implications are adequately addressed, and as input to any effort to define message-oriented specifications involving indirect taxation.

The purpose of this document is to present a model of the tax related information contained within the messages exchanged between the participants involved in a business transaction, the primary purpose of which is not tax-related, but which may be subject to the imposition of an indirect tax. This model is intended to serve as a reference for any effort to analyze the related messages (documents) of an implementation to verify that the indirect tax implications are adequately addressed, and as input to any effort to define message-oriented specifications involving indirect taxation.

The draft programme will be discussed during tomorrows conference call.