OECD Multilateral Negotiations Initiative Makes Rapid Progress

The OECD has developed a new approach to negotiating TIEAs involving multilateral negotiations leading to the conclusion of bilateral TIEAs.

The Global Forum Launches a Peer Review Process: Terms of Reference

The terms of reference will be used by the assessment teams as the standards and key elements against which jurisdictions’ legal and administrative framework and actual implementation of the standards will be assessed. They also served as a basis for the Secretariat to develop questionnaires that form the basis of the peer reviews. The questionnaires allow assessors to have a clear roadmap to conduct the peer reviews, which in turn

Qué hay que saber sobre el blanqueo de capitales. Guía para el control fiscal.

El propósito de esta guía es mejorar el conocimiento que los funcionarios que realizan el control fiscal tienen del blanqueo de capitales. Da orientaciones para identificar el blanqueo de capitales en el curso de las inspecciones ordinarias.

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Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors (Korean)

The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.

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Handbuch „Geldwäsche“ Für Den Innen- Und Aussendienst Der Steuerverwaltung

Das vorliegende Handbuch soll das Bewusstsein der Bediensteten des Innen- und Außendienstes hinsichtlich Geldwäsche schärfen. Es wird erläutert, wie Geldwäsche im Rahmen normaler Steuerprüfungen erkannt werden kann.

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Agreement between Australia and Saint Kitts and Nevis for the exchange of information relating to tax matters

greement between Australia and Saint Kitts and Nevis for the exchange of information relating to tax matters

Agreement between Australia and San Marino for the exchange of information relating to tax matters

Agreement between Australia and San Marino for the exchange of information relating to tax matters

Agreement between Belgium and Dominica for the exchange of information relating to tax matters

Agreement between Belgium and Dominica for the exchange of information relating to tax matters

Agreement between the United Kingdom and San Marino for the exchange of information relating to tax matters

Agreement between the United Kingdom and San Marino for the exchange of information relating to tax matters

Agreement between Belgium and Montserrat for the exchange of information relating to tax matters

Agreement between Belgium and Monteserrat for the exchange of information relating to tax matters