Latest Documents


  • 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.

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  • 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.

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  • 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.

  • 18-November-2002

    English, , 812kb

    Access for Tax Authorities to Information Gathered by Anti-Money Laundering Authorities

    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.

  • 17-April-2002

    English, , 362kb

    Agreement on Exchange of Information on Tax Matters

    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.

    Also Available
  • 10-June-2001

    English

    Recommendation of the Council of the OECD on the Use of the Revised OECD Standard Magnetic Format for Automatic 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...

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