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.
English, , 2,325kb
Offshore Voluntary Disclosure: Comparative Analysis, Guidance and Policy Advice, September 2010
English, , 18kb
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.
Français, , 152kb
Accord entre les Îles Féroe et Monaco pour l'échange d'informations à des fins fiscales
Français, , 152kb
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.
English, , 359kb
Agreement between Canada and Bermuda for the exchange of information relating to tax matters
English, , 102kb
Agreement between Germany and Saint Lucia for the exchange of information relating to tax matters
English, , 103kb
Agreement between Germany and Turks and Caicos Islands for the exchange of information relating to tax matters