Publications & Documents


  • 3-August-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Pakistan 2015 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 3-August-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lesotho 2015 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 3-août-2015

    Français

    Le Forum mondial diffuse de nouvelles notes de conformité en matière de transparence fiscale

    e Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales publie aujourd’hui de nouveaux rapports d’examen par les pairs portant sur 12 pays ou juridictions, se rapprochant un peu plus de son objectif de mettre en œuvre des normes mondiales de transparence et d’échange de renseignements en matière fiscale.

    Documents connexes
  • 28-July-2015

    English

    Tax literacy for school children and university students is key for fostering a culture of tax compliance

    Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. The presentation ceremony, which took place in Bolivia, was attended by representatives of EuropeAid, EUROsociAL, Bolivia's National Tax Service and the OECD.

  • 23-juillet-2015

    Français

    Réunion du forum mondial sur la TVA

    La troisième réunion du Forum mondial de l’OCDE sur la TVA abordera en détail la conception et la mise en œuvre de solutions mondiales pour les défis-clés mondiaux dans le domaine de la TVA/TPS prendra place les 5-6 novembre à Paris

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  • 23-juillet-2015

    Français

    Une évaluation empirique des constitutions budgétaires

    Une constitution budgétaire est composée d’un ensemble de règles et de dispositions d’orientation de la politique budgétaire, qui sont inscrites dans la loi fondamentale d’un pays.

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  • 22-juillet-2015

    Français

    Pérenniser la croissance en Nouvelle-Zélande

    Il convient de s’assurer de la viabilité financière à long terme de toute mesure entraînant des dépenses budgétaires ou fiscales permanentes, afin que la Nouvelle-Zélande se trouve dans une situation budgétaire solide lui permettant de faire face à d’éventuels chocs macroéconomiques d’importance et d’assumer, à plus long terme, les coûts liés au vieillissement de sa population.

    Also AvailableEgalement disponible(s)
  • 14-July-2015

    English

    Tax Side Events: Third International Conference on Financing for Development, Addis Ababa

    These three tax events held on the side-lines of the 3rd International Conference on Financing for Development in Addis Ababa were organised by the OECD in partnership with UN-DESA and UNDP, and with support from a geographically wide and diverse coalition of partners including governments, regional tax organisations and civil society.

  • 14-July-2015

    English

    Making the connection: Linking transparency and information exchange to domestic resource mobilisation

    It is a testament to how important this issue is that we have so many eminent Ministers and officials from OECD Global Forum member countries and observer organisations here. The Forum today has 127 members, of which more than half are developing countries. We are working on an equal footing to monitor commitments to global tax transparency standards because it is a global issue, and we are very much in it together!

  • 14-July-2015

    English

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