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Committee on Fiscal Affairs Approves Revised Article 26 on Information Exchange

22-Jul-2004

Following a comprehensive review, the Committee has approved a revised Article 26 of the Model Tax Convention. The review took into account recent developments such as the ideal standard of access to bank information (see 2000 Report ) and more generally was intended to bring Article 26 in line with current country practices and the 2002 Model Agreement .

OECD and Non-OECD Economies Agree to Continue Work on Tax Information Exchange

08-Jun-2004

Participants at a meeting of the OECD Global Forum on Taxation in Berlin on 3-4 June, which brought together representatives of both OECD countries and non-OECD economies, agreed on a process aimed at achieving high standards of transparency and information exchange in a way that is fair and equitable and permits fair tax competition between all countries.

Outcome, conclusion of the meeting of the OECD Global Forum on Taxation, Berlin 3-4 2004

04-Jun-2004

Participants at a meeting of the OECD Global Forum on Taxation in Berlin on 3-4 June agreed on a process aimed at achieving high standards of transparency and information exchange in a way that is fair, equitable and permits fair tax competition between all countries.

Canada Signs International Tax Convention

30-Apr-2004

Ottawa, April 29, 2004... Canada signed the Convention on Mutual Administrative Assistance in Tax Matters (The Convention) yesterday in Paris. The Convention provides a stable framework for governments to combat tax evasion on a global scale by sharing tax information multilaterally


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Don't miss

Fighting Offshore Tax Evasion

Grace Perez-Navarro, deputy-director of OECD’s Centre for Tax Policy and Administration, addresses harmful tax practices, including tax havens, by improving transparency and establishing effective exchange of information.

Nicholas Bray speaks with Grace Perez-Navarro
The Convention on Mutual Administrative Assistance in Tax Matters - The Twentieth Anniversary Edition

Report

The Committee on Fiscal Affairs releases a new progress report which describes the progress made with respect to all of the measures set out in the report on Improving Access to Bank Information for Tax Purposes which was published in April 2000. The Committee published its first progress report on this issue in 2003.

Improving Access to Bank Information for Tax Purposes: The 2007 Progress Report

Report

The Committee on Fiscal Affairs releases a report which describes the progress made with respect to all of the measures set out in the report on Improving Access to Bank Information for Tax Purposes which was published in April 2000.

Improving Access to Bank Information for Tax Purposes - The 2003 Progress Report