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Many countries recognize the important and significant role the voluntary sector plays in building a strong, caring and well-functioning society as well as in contributing to employment, welfare and economic growth. The vast majority of charities are legitimate, but some may be targeted by criminals to launder the proceeds of tax crimes and other serious offences.
An updated report on Access For Tax Authorities To Information Gathered By Anti- Money Laundering Authorities is now available.
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.
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Articles of the OECD Model Convention with respect to taxes on income and on capital, as they read on 17 July 2008.
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.
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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.
This database presents the bodies (Committees, sub-committees, working parties, etc.) established by the Council. Some 40,000 senior officials from national administrations come to OECD committee meetings each year to request, review and contribute to work undertaken by the OECD secretariat.
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Agreement between the isle of man and australia for the exchange of information relating to tax matters
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.
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AGREEMENT BETWEEN THE UNITED KINGDOM AND GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS