CFA Approves New Manual on Information Exchange

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The Committee on Fiscal Affairs has approved a new Manual on Information Exchange. The Manual provides practical assistance to officials dealing with exchange of information for tax purposes and may also be useful in designing or revising national manuals. It has been developed with the input of both member and non-member countries.

The new Manual follows a modular approach. It first discusses general and legal aspects of exchange of information and then covers the following specific subject matters:

(1) Exchange of Information on Request,

(2) Spontaneous Information Exchange,

(3) Automatic (or Routine) Exchange of Information,

(4) Industry-wide Exchange of Information,

(5) Simultaneous Tax Examinations,

(6) Tax Examinations Abroad,

(7) Country Profiles Regarding Information Exchange, and

(8) Information Exchange Instruments and Models.

The modular approach allows countries to tailor the design of their own manuals by incorporating only the modules that are relevant to their specific exchange of information programmes.

Also available in Spanish.