OECD work on tax evasion

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Last updated: 13 November 2009

The global economic crisis and recent tax evasion scandals have spurred calls for fairness and transparency of the tax system. Removing practices that facilitate tax evasion is part of a broader drive to clean up one of the more controversial sides of a globalised economy. The OECD advocates exchange of information between tax authorities on request in cases of specific tax inquiries to better equip tax authorities to tackle 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)

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Overview of OECD work on tax evasion

Interview with Angel Gurría on progress in the fight against tax evasion

>> Read this overview of our 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?

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Key instruments

Key publications

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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)