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Legal Acts / Standards
This report provides information on the various bribery techniques used and the tools to detect and identify bribes.
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 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.
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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.
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The OECD Council adopted on 25 May 2009 a new Recommendation to strengthen the role of tax authorties in the combat against bribery that succeeds to the 1996 Recommendation.
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Articles of the OECD Model Convention with respect to taxes on income and on capital, as they read on 17 July 2008.
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Article 27 and commentary of the model tax convention on income and on capital 15 July 2005 - condensed version
Globalisation not only makes it harder for tax authorities to accurately determine the correct tax liabilities of their taxpayers: it also makes the collection of tax more difficult. Taxpayers may have assets throughout the world but tax authorit...