Latest Documents


  • 3-August-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominican Republic 2015 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 3-August-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lesotho 2015 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 3-August-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sint Maarten 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Sint Maarten.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 3-August-2015

    English

    The Global Forum releases new compliance ratings on tax transparency

    The Global Forum on Transparency and Exchange of Information for Tax Purposes published new peer review reports today for 12 countries or jurisdictions, moving further ahead with its goal to implement global standards on transparency and exchange of information for tax purposes.

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  • 14-July-2015

    English

    Tax Side Events: Third International Conference on Financing for Development, Addis Ababa

    These three tax events held on the side-lines of the 3rd International Conference on Financing for Development in Addis Ababa were organised by the OECD in partnership with UN-DESA and UNDP, and with support from a geographically wide and diverse coalition of partners including governments, regional tax organisations and civil society.

  • 13-July-2015

    English

    OECD holds three tax events in Addis to promote domestic resource mobilisation

    The OECD is holding three tax events on the side-lines of the 3rd International Conference on Financing for Development in Addis Ababa, Ethiopia.

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  • 23-June-2015

    English

    Mauritius deepens its commitment to fight international tax avoidance and evasion

    In line with the international movement towards more transparency and exchange of information, Mauritius has taken a significant step to enhance its exchange of information legal framework and has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

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  • 23-June-2015

    English

    Mauritius Signing Ceremony - Convention on Mutual Administrative Assistance in Tax Matters

    I am delighted to welcome you this morning for the signing of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful single instrument for international tax co-operation. Mauritius becomes the 87th jurisdiction to join.

  • 4-June-2015

    English

  • 3-June-2015

    English

    Building a more resilient international tax system to support sustainable growth: an update on BEPS, exchange of information and the tax and development programme

    In 2013, a Declaration on Base Erosion and Profit Shifting was adopted at the Ministerial Council Meeting (MCM), and this was followed in 2014 with the Declaration on Automatic Exchange of Information in Tax Matters. Both Declarations called for updates on the progress made in these important areas, and this report sets out the key developments in both areas over the last 12 months.

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