English, , 364kb
This note establishes a system for assessing the implementation of the standards that corresponds to the Global Forum’s goals of achieving effective exchange of information and to the subject and structure of the review process for both Global Forum members and non-members. Briefly, Phase 1 reviews will lead to an assessment of the jurisdictions’ legal and regulatory framework, accompanied where necessary by recommendations for
English, , 408kb
The terms of reference will be used by the assessment teams as the standards and key elements against which jurisdictions’ legal and administrative framework and actual implementation of the standards will be assessed. They also served as a basis for the Secretariat to develop questionnaires that form the basis of the peer reviews. The questionnaires allow assessors to have a clear roadmap to conduct the peer reviews, which in turn
The OECD has developed a new approach to negotiating TIEAs involving multilateral negotiations leading to the conclusion of bilateral TIEAs.
Spanish, , 2,225kb
El propósito de esta guía es mejorar el conocimiento que los funcionarios que realizan el control fiscal tienen del blanqueo de capitales. Da orientaciones para identificar el blanqueo de capitales en el curso de las inspecciones ordinarias.
Korean, , 3,517kb
The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.
German, , 2,254kb
Das vorliegende Handbuch soll das Bewusstsein der Bediensteten des Innen- und Außendienstes hinsichtlich Geldwäsche schärfen. Es wird erläutert, wie Geldwäsche im Rahmen normaler Steuerprüfungen erkannt werden kann.
English, Excel, 1,204kb
The world is recovering from the worst crisis since the Great Depression, leaving a strong and lasting impact on Member countries’ public finances...
English, , 53kb
greement between Australia and Saint Kitts and Nevis for the exchange of information relating to tax matters
English, , 154kb
The OECD is developing a new regional initiative to strengthen relations with Latin American and Caribbean countries (LAC Initiative).
English, , 149kb
A OCDE está a desenvolver uma nova iniciativa regional para reforçar as relações com países latino-americanos e caraibenhos (Iniciativa da LAC).