Legal Acts / Standards


  • 25-October-2017

    English

  • 4-July-2017

    English

    MLI Matching Database (beta)

    The MLI Matching Database makes projections on how the MLI modifies a specific tax treaty covered by the MLI by matching information from Signatories’ MLI Positions.

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  • 7-June-2017

    English

    Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

    The multilateral instrument (MLI) will implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. A signing ceremony will took place at the OECD on 7 June 2017.

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  • 7-June-2017

    English

    Toolkit for Application of the Multilateral Instrument for BEPS Tax Treaty Related Measures

    The Toolkit for Application of the Multilateral Instrument to Covered Tax Agreements (the MLI Toolkit) includes a number of innovative tools for the application of the MLI alongside Covered Tax Agreements. The toolkit is developed by the OECD Secretariat.

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  • 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.

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  • 21-July-2014

    English

    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

    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.

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  • 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.

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  • 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.

  • 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.

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