Latest Documents


30-October-2008

English

New bilateral pacts enlarge network on exchange of information for tax purposes

Some 16 new bilateral agreements on exchange of information for tax purposes signed this week between OECD countries and the British Virgin Islands, Guernsey and Jersey mark an important step forward in efforts to bring greater transparency to cross-border financial transactions.

29-September-2008

English

Isle of Man signs tax information pact with United Kingdom

The Isle of Man and the United Kingdom announced that they have signed a bilateral agreement for the exchange of information for tax purposes, bringing to 11 the number of such agreements entered into by the Isle of Man.

18-April-2008

English

Germany signs OECD-Council of Europe Convention on Mutual Tax Assistance

Germany has joined 15 other countries in signing the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, in a step that will help it to combat cross-border tax evasion more effectively in today’s open global economy.

26-March-2008

English

The Convention on Mutual Administrative Assistance in Tax Matters - Twentieth Anniversary Edition

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.

Related Documents

11-September-2007

English

OECD Manual on Assistance in the Collection of Taxes

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...

11-September-2007

English, , 67kb

Article 27 on Assistance in the collection of taxes

Article 27 and commentary of the model tax convention on income and on capital 15 July 2005 - condensed version

23-January-2007

Spanish, , 243kb

Acuerdo sobre intercambio de información en materia tributaria

Acuerdo sobre intercambio de información en materia tributaria

Also Available

11-May-2006

English

CFA Approves New Manual on Information Exchange

In 2006, the Committee on Fiscal Affairs has approved a new Manual on Information Exchange.

3-June-2004

English

Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters - Declaration from the Republic of Azerbaijan

Declaration made by Azerbaijan with respect to the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.

Related Documents

27-March-2003

English

Recommendation of the Council on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes

Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.

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