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Legal Acts / Standards
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 authorities 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...
Declaration made by Azerbaijan with respect to the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.
Text of the Model Memorandum of Understanding for Automatic Exchange of Information for Tax Purposes and the OECD Council Recommendation on its use.
A recommendation which was adopted by the Council of the OECD at its 894th session on 13 March 1997 which:
RECOMMENDS to Members:
- to use the revised OECD Standard Magnetic Format, when making automatic exchanges of information concerning inc...
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Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.
Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.