Recommendation of the Council on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes

Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.

About Tax and Crime

Overview of the OECD's work in the area of Money Laundering and Tax Crimes.

Related Documents

• Publications and Reports

Discussion Draft on the Attribution of Profits to Permanent Establishments: Part III (Global Trading of Financial Instruments

Part III is dedicated to the global trading of financial instruments. The starting point for this analysis is naturally the 1998 OECD document "The taxation of Global Trading of Financial Instruments", which has been updated to take into consider...

Attribution of Profits to a Permanent Establishment (PE): the OECD releases two further Discussion Drafts for public comment on 4 March 2003

The 2003 Discussion Drafts address one of the most complex areas in international taxation, i.e. how to determine the taxing rights of a country where an enterprise that is resident of another country undertakes business through a permanent estab...

Related Documents

• Discussion Draft on the Attribution of Profits to Permanent Establishments (PEs): Part II (Banks)
• Discussion Draft on the Attribution of Profits to Permanent Establishments: Part III (Global Trading of Financial Instruments

Access for Tax Authorities to Information Gathered by Anti-Money Laundering Authorities

Country Practices: An Executive Summary of the country surveys which were undertaken by the CFA's Working Party No. 8 on Tax Avoidance and Evasion to assess the tax authorities' access to information obtained from anti-money laundering activity.

Consiglio dell'OCSE a livello Ministeriale, 15-16 Maggio 2002. Comunicato finale

The OECD Council at Ministerial level met on 15-16 May 2002, under the chairmanship of Prime Minister Guy Verhofstadt of Belgium, assisted by the vice-chairs from Spain, Mr. Rodrigo de Rato y Figaredo, Vice-President of the Government and Ministe...

Also Available

• OECD Council at Ministerial Level, 15-16 May 2002

Tagung des Rats der OECD auf Ministerebene, 15.-16. Mai 2002 - Kommuniqué

The OECD Council at Ministerial level met on 15-16 May 2002, under the chairmanship of Prime Minister Guy Verhofstadt of Belgium, assisted by the vice-chairs from Spain, Mr. Rodrigo de Rato y Figaredo, Vice-President of the Government and Ministe...

Also Available

• OECD Council at Ministerial Level, 15-16 May 2002

OECD Council at Ministerial Level, 15-16 May 2002

The OECD Council at Ministerial level met on 15-16 May 2002, under the chairmanship of Prime Minister Guy Verhofstadt of Belgium, assisted by the vice-chairs from Spain, Mr. Rodrigo de Rato y Figaredo, Vice-President of the Government and Ministe...

Also Available

Transfer Pricing: Keeping it at Arm's Length

Article for the OECD's Observer, written by John Neighbour from the Centre for Tax Policy and Administration

Samoa sagt zu, mit der OECD bei der Beseitigung von wettbewerbsschädlichen Steuerpraktiken zusammenzuarbeiten

The OECD is pleased to announce that Samoa has made a commitment to improve the transparency of its tax and regulatory systems and establish effective exchange of information for tax matters with OECD countries by 31 December 2005.