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In today’s globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions.
Globalisation not only makes it harder for tax authorities to accurately determine the correct tax liabilities of their taxpayers: it also makes the collection of tax more difficult. Taxpayers may have assets throughout the world but tax authorit...
English, , 67kb
Article 27 and commentary of the model tax convention on income and on capital 15 July 2005 - condensed version
Spanish, , 243kb
Acuerdo sobre intercambio de información en materia tributaria
In 2006, the Committee on Fiscal Affairs has approved a new Manual on Information Exchange.
Declaration made by Azerbaijan with respect to the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.
Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.
English, , 812kb
Country Practices: An Executive Summary of the country surveys which were undertaken by the CFA's Working Party No. 8 on Tax Avoidance and Evasion to assess the tax authorities' access to information obtained from anti-money laundering activity.
English, , 362kb
The Agreement was developed by the OECD Global Forum Working Group on Effective Exchange of Information and the purpose of this Agreement is to promote international co-operation in tax matters through exchange of information.
A recommendation which was adopted by the Council of the OECD at its 894th session on 13 March 1997 which:
RECOMMENDS to Members:
- to use the revised OECD Standard Magnetic Format, when making automatic exchanges of information concerning inc...