Latest Documents


  • 11-May-2006

    English

    CFA Approves New Manual on Information Exchange

    In 2006, the Committee on Fiscal Affairs has approved a new Manual on Information Exchange.

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  • 3-June-2004

    English

    Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters - Declaration from the Republic of Azerbaijan

    Declaration made by Azerbaijan with respect to the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.

  • 27-March-2003

    English

    Recommendation of the Council on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes

    Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.

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  • 18-November-2002

    English, , 812kb

    Access for Tax Authorities to Information Gathered by Anti-Money Laundering Authorities

    Country Practices: An Executive Summary of the country surveys which were undertaken by the CFA's Working Party No. 8 on Tax Avoidance and Evasion to assess the tax authorities' access to information obtained from anti-money laundering activity.

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  • 17-April-2002

    English, , 362kb

    Agreement on Exchange of Information on Tax Matters

    The Agreement was developed by the OECD Global Forum Working Group on Effective Exchange of Information and the purpose of this Agreement is to promote international co-operation in tax matters through exchange of information.

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  • 10-June-2001

    English

    Recommendation of the Council of the OECD on the Use of the Revised OECD Standard Magnetic Format for Automatic Exchange of Information

    A recommendation which was adopted by the Council of the OECD at its 894th session on 13 March 1997 which: RECOMMENDS to Members: - to use the revised OECD Standard Magnetic Format, when making automatic exchanges of information concerning inc...

  • 9-February-2001

    English, , 210kb

    Draft Council Recommendation on MOU for Automatic Exchange of Information

    Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.

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  • 22-May-1997

    English

    Recommendation of the Council on the Use of Tax Identification Numbers in an International Context

    Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.

  • 1-July-1992

    English, , 175kb

    Model Agreement for Simultaneous Tax Examinations

    OECD Recommendation which provides a model which can be used as a working agreement for those tax administrations which are able and wish to engage in simultaneous tax examinations. Such an agreement may take a bilateral or a multilateral form d...

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