Legal Acts / Standards


21-July-2014

English

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.

18-April-2014

English

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.

Related Documents

7-November-2013

English

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.

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.

27-May-2010

English

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.

Related Documents

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.

Related Documents

16-November-2009

English

Spain joins OECD/Council of Europe Convention on tax co-operation

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.

Related Documents
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