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Legal Acts / Standards
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.
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.
English, Excel, 33kb
The OECD Council adopted on 25 May 2009 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 1996 Recommendation.
English, , 91kb
Articles of the OECD Model Convention with respect to taxes on income and on capital, as they read on 17 July 2008.
English, , 67kb
Article 27 and commentary of the model tax convention on income and on capital 15 July 2005 - condensed version