The 'Seoul Declaration', signed by the heads of national revenue authorities following the OECD's 3rd Forum on Tax Administration in South Korea last week, calls for increasing cooperation between tax authorities to detect, deter and respond to international tax noncompliance.

"We are committed to using national, regional and multilateral initiatives to achieve better compliance with tax laws working within the existing framework of bilateral agreements," a joint statement issued by the tax agency chiefs said.

The statement identified four areas in which OECD tax authorities plan to focus in dealing with tax avoidance schemes, including the launch of an international study examining the role of tax-related institutions with regard to non-compliance, to be completed by 2007.

The declaration also seeks to establish a cross-border taxation cooperation system to crack down on abuse of tax treaties, and urges member countries to implement a range of administrative reform measures to meet challenges in tax administration.

In a speech closing the conference, Mark Everson, the commissioner of the US Internal Revenue Service stated that: "The tax forum represents an important milestone in improving practical cooperation between tax authorities around the world."

Nine non-member countries, including China, India and Malaysia also participated in the meeting.