OECD work on tax evasion

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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

Chile enacts law on access to bank information, implements tax standard
A new law on access to bank information will enable Chile to exchange banking information under existing tax treaties, thereby complying with the internationally agreed tax standard for exchange of information.
(14 December 2009)
Costa Rica makes progress in international tax co-operation, signs TIEA with Argentina
Costa Rica announced that it has signed a tax information exchange agreement with Argentina. The agreement, which meets the internationally agreed standard for exchange of information for tax purposes, is the first such agreement signed by Costa Rica. It provides for various forms of exchange of information, including exchange of information on request, simultaneous and industry-wide examinations, and tax examinations abroad.
(25 November 2009)
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)

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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
>> Visit the new website of the Global Forum on Transparency and Exchange of Information for Tax Purposes: www.oecd.org/tax/transparency

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

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)