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Legal Acts / Standards
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.
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.
The Convention was developed jointly by the Council of Europe and the OECD to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers.
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.
This report provides information on the various bribery techniques used and the tools to detect and identify bribes.
English, PDF, 209kb
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.
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.
English, Excel, 449kb
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.
The Convention on Mutual Administrative Assistance in Tax Matters is being amended to reflect new commitments against international tax evasion, as requested by the G20 at their 2009 London Summit.
Spain has joined 16 other countries that have signed the OECD / Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, marking a new step forward in international efforts to combat tax fraud and evasion.