The Global Forum has been publishing its annual assessment of the legal and regulatory systems for the exchange of information in tax matters since 2006. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world’s major financial centres. New additions this year are Botswana, Brazil, Jamaica, Indonesia, Liberia and Qatar.
Equitable and efficient tax systems and administrations have an important role to play in securing domestic funding for development, according to Angel Gurría. He added that African policy makers need to reform tax systems and generate revenues, to complement external sources of financing, such as official development assistance, remittances and foreign direct investment.
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Offshore Voluntary Disclosure: Comparative Analysis, Guidance and Policy Advice, September 2010
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The internationally agreed standard, developed by OECD and non-OECD countries in the context of the OECD’s Global Forum on Taxation and endorsed by G20 Finance Ministers in 2004 and by the UN Committee of Experts on International Co-operation in Tax Matters in October 2008, requires exchange of information on request in all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.
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Accord entre les Îles Féroe et Monaco pour l'échange d'informations à des fins fiscales
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Accord entre le Groenland et Monaco pour l'échange d'informations à des fins fiscales
Des accords bilatéraux qui ont été signés pour mettre en place un échange de renseignements à des fins fiscales.
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Agreement between Canada and Bermuda for the exchange of information relating to tax matters
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Agreement between Germany and Saint Lucia for the exchange of information relating to tax matters