OECD work on tax evasion

 News

• Singapore signs its 12th tax agreement meeting the OECD standard
  Singapore has today signed a protocol with France that brings the two countries’ to bilateral tax treaty into line with the OECD standard on transparency and exchange of information for tax purposes.
  (13 November 2009)
• OECD-G20: an update on the move to greater transparency and international cooperation in tax matters
  Secretary-General Gurría reported to G20 on progress towards greater transparency and international cooperation in tax matters.
  (Read the report submitted to G20 and latest Progress Report listing where jurisdictions stand in implementing the international standard)
  (25 September 2009)
• Switzerland moves towards substantial implementation of tax information exchange
  Switzerland has signed a protocol to its tax treaty with the United States that incorporates the internationally agreed tax information standard. This is the 11th agreement for the exchange of information in tax matters signed by Switzerland that meets the OECD standard. The agreement with the United States continues the trend of agreements signed by Switzerland with its major economic partners.
  (24 September 2009)
• OECD Global Forum consolidates tax evasion revolution in advance of Pittsburgh
  Today, on the eve of the Pittsburgh G20 meeting, the Global Forum on Transparency and Exchange of Information dealing with tax matters, took major steps (read summary of outcomes) to confirm the end of the era of banking secrecy as a shield for tax evaders. Hailing the breakthrough  Secretary-General Angel Gurría said “what we are witnessing is nothing short of a revolution."
  (3 September 2009)

>> More news releases...

 Overview of OECD work on tax evasion

 Frequently asked questions

• What is the status of the progress report issued on 2 April?
• What is the internationally agreed tax standard?
• How were the 84 jurisdictions covered by the Progress Report identified?
• What is the basis for distinguishing between those jurisdictions that have “substantially implemented” the internationally agreed tax standard and those that have not?
• How will the OECD monitor implementation?
• How will the tables be updated?

>> Read the answers and more questions

 Key instruments

• Model agreement on exchange of information on tax matters
• Tax Information Exchange Agreements (TIEAS)
• Convention on Mutual Administrative Assistance in Tax Matters - The Twentieth Anniversary Edition
• Article 26 of the OECD Model Tax Convention

 Key publications

• Tax Co-operation 2009: Towards a Level Playing Field - 2009 Assessment by the Global Forum on Transparency and Exchange of Information
• Tax Co-operation: Towards a Level Playing Field - 2008 Assessment by the Global Forum on Taxation
• Tax Co-operation: Towards a Level Playing Field - 2007 Assessment by the Global Forum on Taxation
• Tax Co-operation: Towards a Level Playing Field - 2006 Assessment by the Global Forum on Taxation

>> More publications...

 G8 and G20 documents with references to OECD work

• G20 Leaders' Framework for a Strong, Sustainable and Balanced Growth (25 September)
• G20 Declaration on further steps to strengthen the financial system (5 September 2009)
• Statement of G8 Leaders (8 July 2009)
• Final Communiqué of Second Conference on the Fight against International Tax Fraud and Evasion by Promoting Transparency and Exchange of Information in Tax Matters (Berlin, 23 June 2009)
• Statement of G8 Finance Ministers (13 June 2009)
• Statement of the G7 Finance Ministers and Central Bank Governors Meeting (24 April 2009)
• G20 The Global Plan for Recovery and Reform (2 April 2009)
• G20 Declaration On Strengthening The Financial System (2 April 2009)
• G20 Working Group on Reinforcing International Cooperation and Promoting Integrity in Financial Markets (WG2) Final Report (27 March 2009)

 Key OECD statements, speeches and articles

• OECD-G20: an update on the move to greater transparency and international cooperation in tax matters
  Secretary-General's statement to G20 Finance Ministers and Central Bank Governors (25/09/2009)
• Global Forum on Transparency and Exchange of Information in Mexico
  Secretary-General's remarks - English / Spanish (1/09/2009)
• Moving forward on the global transparency and tax information exchange agenda
  Speech by Secretary-General (23/06/2009)
• OECD Observer articles on taxation (June 2009)
  - Clearer tax by Jeffrey Owens
  - Why tax matters for development by Jeffrey Owens and Richard Parry
  - Tackling tax abuse
  - Banking on fair tax interview with Pravin Gordhan
  - Open book interview with Klaus Tschütscher
• The "Global Standard” of the 21st Century, Speech by Angel Gurría (May 2009)
• The need for a global standard, Speech by Angel Gurría (February 2009)
• Tax and development, Article by Jeffrey Owens, Tax Justice Focus (January 2009)

 What the papers say

• Paradis fiscaux : l'OCDE salue les progrès accomplis
  Article by Anne Cheyvialle
  Le Figaro 02/09/2009
• The end of the tax-haven era
  Article by Angel Gurría
  The Guardian.co.uk 31/08/2009
• Tax Havens Leave 'Grey List' Behind 
  Article by Parmy Olson 
  Forbes 13/08/2009
• Tax Fairness and the Developing World
  Article by Angel Gurría
  The Globalist 01/05/2009
• Talks aim to crack down on tax havens
  Video report by Hugh Pym
  BBC 23/06/2009
• G20: Cleaning up the world economy
  Article by Angel Gurría
  The Guardian.co.uk 31/03/2009
• Why It's Getting Harder to Evade Taxes
  Article by Adam Smith
  Time magazine 19/03/2009
• No safe haven for artful tax dodgers
  Article by Alexander Smith
  Reuters 18/03/2009
• The global tax dodgers
  Article by Angel Gurría
  The Guardian.co.uk 27/11/2008

>> More articles...