Peer Review Report of Malta - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Malta.

Peer Review Report of Mexico - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Mexico.

Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues

Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address

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• Addressing Tax Risks Involving Bank Losses
• Building transparent tax compliance by banks
• Study into the Role of Tax Intermediaries
• Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks
• Fighting unintended double non-taxation
• Aggressive Tax Planning

New head of the Global Forum on Transparency and Exchange of Information for Tax Purposes is appointed

Ms. Monica Bhatia has been appointed Head of the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes. She will take up her duties on 1 April 2012.

Costa Rica becomes first Central American country to sign international tax agreement

Costa Rica has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.

Related Documents

• Costa Rica expands its network for international exchange of tax information
• Convention on Mutual Administrative Assistance in Tax Matters

Tax: India ratifies Convention on Mutual Administrative Assistance in Tax Matters

India has ratified the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.

Greece: signs international tax agreement to tackle tax evasion

Greece has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement that was developed jointly by the Council of Europe and the OECD and that is open for signature to all countries.

The Global Forum Launches a Peer Review Process: Schedule of forthcoming reviews

The schedule attempts to balance a number of considerations and no inference should be drawn about a particular jurisdiction from the timing of the reviews. All members of the Global Forum will ultimately be reviewed under both Phase 1 and Phase 2 even though it will not be possible to complete all of the Phase 2 reviews during the first mandate. In some cases where jurisdictions have a long standing commitment to the Global Forum

Tax Crime Save The Date - Rome June2012.pdf

Tax Crime Save The Date - Rome June2012.pdf

Status of convention 25 JAN 2012.pdf

Status of convention 25 JAN 2012.pdf