Latest Documents


  • 24-February-2009

    English

    Access For Tax Authorities To Information Gathered By Anti- Money Laundering Authorities

    An updated report on Access For Tax Authorities To Information Gathered By Anti- Money Laundering Authorities is now available.

  • 20-February-2009

    English

    Identity Fraud: Tax Evasion and Money Laundering Vulnerabilities

    Identity related crime is a serious and increasing risk in many countries although its impact is variable. Some countries estimate that identity fraud overall costs their economies billions of dollars and is becoming more organised and more sophisticated. This report provides the results of a survey of 19 countries to assess the tax crime and money laundering vulnerabilities associated with identity fraud.

  • 20-February-2009

    English, , 91kb

    Articles of the OECD Model Tax Convention (July 2008)

    Articles of the OECD Model Convention with respect to taxes on income and on capital, as they read on 17 July 2008.

  • 20-February-2009

    English

    Real estate sector: Tax fraud and money laundering vulnerabilities

    Real estate has long been the preferred choice of criminals for hiding ill-gotten gains, and manipulating property prices is one of the oldest known ways to transfer proceeds illegally between parties to a deal. Tax fraud schemes are often closely linked with these activities.

  • 13-February-2009

    English, , 66kb

    Enabling Effective Exchange of Information: Availability and Reliability Standard ('JAHGA' report)

    Exchange of information for tax purposes is effective when reliable and relevant information is available, and legal mechanisms enable the information to be obtained and exchanged. This paper concentrates on ensuring access to, and the availability of, reliable and foreseeably relevant information.

  • 29-January-2009

    English, , 86kb

    Agreement between the Isle of Man and Australia for the exchange of information relating to tax matters

    Agreement between the isle of man and australia for the exchange of information relating to tax matters

  • 20-January-2009

    English

    Guernsey signs tax information exchange agreement with the United Kingdom

    Guernsey and the United Kingdom have today signed a bilateral agreement for exchange of information for tax purposes bringing to 10 the number of such agreements entered into by Guernsey.

  • 19-January-2009

    English, , 78kb

    AGREEMENT BETWEEN THE UNITED KINGDOM AND GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS

    AGREEMENT BETWEEN THE UNITED KINGDOM AND GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS

  • 14-January-2009

    English, , 100kb

    Tax and development

    Why tax is important for development. Article by Jeffrey Owens, Director of the Centre for Tax Policy and Administration. Tax Justice Focus, Volume 4 no 4, January 2009.

  • 12-January-2009

    English, , 786kb

    Taxation: Vital to meeting today’s development challenges

    On the face of it, taxation and domestic resource mobilisation might be low on the list of today’s priorities. Yet even in these difficult times, there are compelling reasons for putting tax at the top of the development agenda.

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