The OECD welcomes the announcement today of a package of measures between Liechtenstein and the United Kingdom intended to ensure effective exchange of information for tax purposes between the two countries and to address the important issue of undeclared funds in a cooperative way.
This paper reviews the supervisory and regulatory framework and the many reforms that have already been adopted to remedy these weaknesses. It also provides recommendations for further reforms.
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This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.
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Agreement between the United Kingdom and Liechtenstein on the exchange of information with respect to taxes
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Agreement between Turks and Caicos and United Kingdom for the exchange of information relating to tax matters
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Agreement between Anguilla and United Kingdom for the exchange of information relating to tax matters
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Jersey and the United Kingdom have today signed a bilateral agreement for exchange of information for tax purposes bringing to 11 the number of such agreements entered into by Jersey.
Guernsey and the United Kingdom have today signed a bilateral agreement for exchange of information for tax purposes bringing to 10 the number of such agreements entered into by Guernsey.
The Isle of Man and the United Kingdom announced that they have signed a bilateral agreement for the exchange of information for tax purposes, bringing to 11 the number of such agreements entered into by the Isle of Man.
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This report sets out the conclusions of the OECD Tax Intermediaries Study, that commenced in September 2006 following the Forum on tax Administration (FTA) third meeting in Seoul, Korea.