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In 2006, the Committee on Fiscal Affairs approved a Manual on Information Exchange. The Manual provides practical assistance to officials dealing with exchange of information for tax purposes and may also be useful in designing or revising national manuals. It has been developed with the input of both member and non-member countries.
The Manual follows a modular approach. It first discusses general and legal aspects of exchange of information and then covers the following specific subject matters:
Joint audits (JA) are an innovative form of cooperation between countries. Bilateral or multilateral JA have great potential for transfer pricing audits etc. A JA is defined as an arrangement whereby Participating Countries agree to conduct a coordinated audit of one or more related taxable persons (both legal entities and individuals) where the audit focus has a common or complementary interest and/or transaction. This new module reproduces the FTA joint Audits Participants Guide issued by the FTA at its 6th on 15-16 September 2010 in Istanbul where tax commissioners met to co-ordinate actions to address international compliance and taxpayer service. They agreed that major improvements in compliance can be obtained through in particular a Report on Joint Audits to support coordinated action through joint audits and this practical Guide intended to inform tax auditors and their strategy teams http://www.oecd.org/dataoecd/10/13/45988932.pdf.
The modular approach allows countries to tailor the design of their own manuals by incorporating only the modules that are relevant to their specific exchange of information programmes.
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