Centre de politique et d'administration fiscales

Fighting tax evasion

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Tax avoidance and tax evasion threaten government revenues. The US Senate estimates revenue losses from tax evasion by U.S.-based firms and individuals at around 100 billion dollars a year. In many other countries, the sums run into billions of euros. This means fewer resources for infrastructure and services such as education and health, lowering standards of living in both developed and developing economies.

Tax transparency and the fight against cross-border tax evasion have been key topics at G20 Summits in Washington, London, Pittsburgh and Toronto.

In the last couple of years, more progress toward full and effective exchange of information has been made than in all of the previous decade. A universally endorsed standard is now being implemented thanks to hundreds of new information exchange instruments.

Questions and answers
What is the status of the OECD’s progress report on implementation of the internationally agreed transparency standard? What is the internationally agreed tax standard? Does the OECD have a list of tax havens? >> Read the answers and more questions here
Key instruments and publications
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 2009 Assessment: Towards a Level Playing Field - Assessment by the Global Forum on Transparency and Exchange of Information - Annual review of transparency and exchange of information in more than 80 countries >> More publications on Tax
Further reading
Chronology of G7/G8/G20 support for the OECD's work on transparency and exchange of information OECD statements and speeches on tax What the papers say

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Centre de politique et d'administration fiscales

Fighting tax evasion

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