Tax: OECD updates OECD Model Tax Convention to extend information requests to groups

The OECD has updated Article 26 of the OECD Model Tax Convention, which sets out the international standard on exchange of information. The standard provides for information exchange on request, where the information is “foreseeably relevant” for the administration of the taxes of the requesting party, regardless of bank secrecy and a domestic tax interest.

Tunisia signs multilateral agreement on fiscal co-operation and strengthens its links with the OECD

During his visit to Tunisia, the Secretary-General of the Organisation of Economic Co-operation and Development (OECD), Angel Gurría, met with the Tunisian Prime Minister, as well as government ministers and the President of the National Constituent Assembly, in order to discuss the co-operation between Tunisia and the OECD.

Tax: Ghana Signs Tax Cooperation Agreement

Ghana has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD. Ghana is the second African country, after South Africa, to sign the Convention since it was opened for signature to all countries in June 2011.

Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes

Financial crimes are increasingly growing in sophistication. Criminals accumulate significant sums through offences including drug trafficking, fraud, extortion, corruption and tax evasion. Different government agencies may be involved in detecting, investigating and prosecuting these offences and recovering the proceeds of crime. This report describes the current position in 32 countries with respect to the law and practice of

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• International Co-operation Against Tax Crimes and Other Financial Crimes: a Catalogue of the Main Instruments
• Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors
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International Co-operation against Tax Crimes and Other Financial Crimes: A Catalogue of the Main Instruments

International co-operation is essential in the fight against financial crimes. This report aims at improving the understanding and use of international co-operation mechanisms. After describing the different agencies involved in the fight against financial crimes, the report provides an overview of the international instruments available and summarises current initiatives to improve inter-agency co-operation. The core of the report is

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• Convention on Mutual Administrative Assistance in Tax Matters
• OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions
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• The OECD Bribery Awareness Handbook for Tax Examiners
• OECD Recommendation for Further Combating Bribery of Foreign Public Officials in International Business Transactions

2009 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.

Colombia and Mexico sign international tax, human rights and clean business standards

Colombia and Mexico are a step closer to beneffiting from cross border tax co-operation and information sharing. Colombia has signed, and Mexico has deposited its instrument of ratification for the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

Also Available

• Colombia y México firmarán los estándares de tributación internacional, derechos humanos y negocios limpios

Colombia y México firmarán los estándares de tributación internacional, derechos humanos y negocios limpios

Colombia y México están un paso más cerca de beneficiarse de la cooperación trasfronteriza y el intercambio de información. Colombia ha firmado y México ratificado la Convención sobre Asistencia Administrativa Mutua en Materia Fiscal.

Also Available

• Colombia and Mexico sign international tax, human rights and clean business standards

A Progress Report on the Jurisdictions Surveyed by the OECD Global Forum (18 May 2012)

This progress report shows jurisdictions that have substantially implemented the internationally agreed tax standard.

Tax Information Exchange Agreements (TIEAs)

Bilateral Agreements that have been signed to establish exchange of information for tax purposes.

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• EOI Portal
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• Overview on OECD work on Harmful Tax Practices
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• 35 Jurisdictions Committed to Improving Transparency and Establishing Effective Exchange of Information in Tax Matters