Latest Documents


  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Morocco 2016 - 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 Morocco.

    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 130 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-November-2016

    English

    Panama joins the Inclusive Framework on BEPS

    Following the first meeting of the Inclusive Framework on BEPS in Kyoto, Japan, on 30 June-1 July and the regional meeting for Latin America and the Caribbean held in Montevideo, Uruguay, on 21-23 September, more countries and jurisdictions are joining the framework. On 28 October, the Inclusive Framework on BEPS welcomed Panama as its 87th member.

    Related Documents
  • 2-November-2016

    English

    Saudi Arabia and Uruguay join the CRS Multilateral Competent Authority Agreement

    Saudi Arabia and Uruguay today signed the CRS Multilateral Competent Authority Agreement‎ (CRS MCAA), re-confirming their commitment to implementing the automatic exchange of financial account information pursuant to the OECD/G20 Common Reporting Standard (CRS) in time to commence exchanges in 2018. They become the 86th and 87th jurisdictions respectively to sign the CRS MCAA.

    Related Documents
  • 31-October-2016

    English

    OECD releases schedule for Action 14 peer reviews and invites taxpayer input

    On 20 October, the OECD released the key documents that will form the basis of the Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan. In accordance with the Assessment Methodology, the reviews will be conducted in batches, with the first batch commencing in December 2016.

    Related Documents
  • 28-October-2016

    English

    The Cook Islands become the 106th jurisdiction to join the most powerful international instrument against offshore tax evasion and avoidance

    Today at the OECD Headquarters in Paris, Mr. Andrew Haigh, Collector of Inland Revenue of the Cook Islands, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

    Related Documents
  • 27-October-2016

    English

    Panama joins international efforts against tax evasion and avoidance

    Panama signed today the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, making it the 105th jurisdiction to join the world’s leading instrument for boosting transparency and combating cross-border tax evasion. The signing shows that Panama is now implementing its commitment to fully cooperate with the international community on transparency.

    Related Documents
  • 26-October-2016

    English, PDF, 2,567kb

    Brochure - OECD work on taxation

    This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

    Related Documents
  • 21-October-2016

    English

    Next step towards transparency in international tax matters: Five new jurisdictions sign tax co-operation agreement to enable automatic sharing of country-by-country information

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Brazil, Guernsey, Jersey, the Isle of Man and Latvia signed today the Multilateral Competent Authority Agreement (MCAA) for the automatic exchange of Country-by-Country reports, bringing the total number of signatories to 49.

    Related Documents
  • 20-October-2016

    English

    G20/OECD BEPS Project advances tax certainty agenda with the launch of global review of MAP programmes

    Today the OECD released key documents, approved by the Inclusive Framework on BEPS, that will form the basis of the Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan.

  • 20-October-2016

    English, PDF, 579kb

    Turkey MAP profile

    Turkey MAP profile

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | 86 | 87 | 88 | 89 | 90 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | 98 | 99 | 100 | 101 | 102 | 103 | 104 | 105 | 106 | 107 | 108 | 109 | 110 | 111 | 112 | 113 | 114 | 115 | 116 | 117 | 118 | 119 | 120 | 121 | 122 | 123 | 124 | 125 | 126 | 127 | 128 | 129 | 130 | 131 | 132 | 133 | 134 | 135 | 136 | 137 | 138 | 139 | 140 | 141 | 142 | 143 | 144 | 145 | 146 | 147 | 148 | 149 | 150 | 151 | 152 > >>