10-August-2010
English, , 18kb
The internationally agreed standard, developed by OECD and non-OECD countries in the context of the OECD’s Global Forum on Taxation and endorsed by G20 Finance Ministers in 2004 and by the UN Committee of Experts on International Co-operation in Tax Matters in October 2008, requires exchange of information on request in all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest
28-July-2010
English
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.
23-June-2010
English, , 108kb
Agreement between the Faroes and Monaco for the exchange of information relating to tax matters
23-June-2010
English, , 97kb
Agreement between Greenland and Monaco for the exchange of information relating to tax matters
14-June-2010
English, , 359kb
Agreement between Canada and Bermuda for the exchange of information relating to tax matters
7-June-2010
English, , 102kb
Agreement between Germany and Saint Lucia for the exchange of information relating to tax matters
4-June-2010
English, , 103kb
Agreement between Germany and Turks and Caicos Islands for the exchange of information relating to tax matters
3-June-2010
English
As a result of details provided to the Global Forum on Transparency and Exchange of Information for Tax Purposes, Brazil and Indonesia are now ranked in the category of jurisdictions that have substantially implemented the internationally agreed tax standard.
27-May-2010
English, , 109kb
Agreement between the Netherlands and Liberia for the exchange of information relating to tax matters
27-May-2010
English
The Convention on Mutual Administrative Assistance in Tax Matters (the Convention) is a multilateral agreement drawn up under the aegis of the OECD and the Council of Europe. In line with the requests from the G20, an amending Protocol has been drafted and opened for signature.