Publications & Documents


  • 24-July-2012

    English

    Improving international tax co-operation: OECD releases reports on automatic exchange and tax confidentiality

    Furthering its efforts to strengthen international tax co-operation, the OECD has issued two new reports on automatic exchange and tax confidentiality. The report on automatic exchange of information describes what it is, how it works, where it stands and what challenges remain. The report on confidentiality of information exchanged examines all aspects of ensuring the protection of information exchanged for tax purposes.

  • 23-July-2012

    English

    Keeping It Safe: The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes

    This report examines the legal framework to protect the tax confidentiality of information exchanged and the administrative policies and practices in place to protect confidentiality.

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  • 23-July-2012

    English

    Automatic Exchange of Information: What It Is, How It Works, Benefits, What Remains To Be Done

    This report describes the key aspects of automatic exchange of information and explains the work of the OECD in this area.

  • 19-July-2012

    English

    Global Forum Secretariat and United Arab Emirates enhance co-operation to improve tax transparency in the MENA region

    The Global Forum Secretariat enters into a Memorandum of Understanding with the United Arab Emirates, confirming UAE’s commitment to the Global Forum’s work on transparency and exchange of information.

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  • 19-July-2012

    English

    The Transparent Global Relations Programme

    Contains information on funding, governance and comments from participants.

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  • 19-July-2012

    English

    Regional Initiatives

    The OECD's Centre for Tax Policy and Administration conducts regional work, including the LAC Fiscal Initiative which fosters fiscal policy dialogue in the Latin America and Caribbean (LAC) region, and the Initiative on Governance and Investment for Development, initiated and led by countries in the Middle East and North Africa (MENA).

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  • 19-July-2012

    English

    Working in the International Tax Landscape

    Our work with other International and Regional Organisations.

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  • 19-July-2012

    English

    Setting the Tax Agenda

    The Advisory Group on Cooperation with Non-OECD Economies and Issues for consultation.

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  • 18-July-2012

    English

    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.

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  • 16-July-2012

    English

    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.

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