Legal Acts / Standards

  • 9-November-2015


    International VAT/GST Guidelines

    The Guidelines seek to address the problems that arise from national VAT systems being applied in an uncoordinated way. They set standards that should ensure neutrality in cross-border trade and a more coherent taxation of business-to-business (B2B) trade in services.

  • 1-June-2015


  • 29-September-2014

    English, PDF, 91kb

    Joint Statement by the Early Adopters Group in the fight against tax evasion

    Joint Statement by the countries and jurisdictions committed to early adoption of the new global standard on automatic exchange of information.

    Related Documents
  • 21-July-2014


    Standard for Automatic Exchange of Financial Information in Tax Matters

    The standard calls on jurisdictions to obtain information from their financial institutions and exchange that information automatically with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions that need to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

  • 21-July-2014


    Automatic Exchange of Information

    Co-operation between tax administrations is critical in the fight against tax evasion and protecting the integrity of tax systems. A key aspect of that co-operation is exchange of information.

  • 7-November-2013


    Bribery and corruption awareness handbook for tax examiners and tax auditors

    This report provides information on the various bribery techniques used and the tools to detect and identify bribes.

    Related Documents
  • 14-October-2010

    English, PDF, 209kb

    2010 Council Recommendation to facilitate co-operation between tax and other law enforcement authorities to combat serious crimes

    The OECD Council adopted on 14 October 2010 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 2009 Recommendation.

    Related Documents
  • 27-May-2010


    Background brief: The Convention on Mutual Administrative Assistance in Tax Matters and New Protocol

    The Convention on Mutual Administrative Assistance in Tax Matters (the Convention) is a multilateral agreement drawn up under the aegis of the OECD and the Council of Europe. In line with the requests from the G20, an amending Protocol has been drafted and opened for signature.

  • 8-April-2010

    English, Excel, 449kb

    2010 Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters

    This protocol updates the joint Convention on Mutual Administrative Assistance in Tax Matters (ETS No. 127), aligning it to internationally agreed standards of transparency and information exchange in tax matters.

  • 29-March-2010


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