Statistical Sources and Methods


  • 13-February-2009

    English, , 66kb

    Enabling Effective Exchange of Information: Availability and Reliability Standard ('JAHGA' report)

    Exchange of information for tax purposes is effective when reliable and relevant information is available, and legal mechanisms enable the information to be obtained and exchanged. This paper concentrates on ensuring access to, and the availability of, reliable and foreseeably relevant information.

  • 23-January-2007

    Spanish, , 243kb

    Acuerdo sobre intercambio de información en materia tributaria

    Acuerdo sobre intercambio de información en materia tributaria

    Also Available
  • 11-May-2006

    English

    CFA Approves New Manual on Information Exchange

    In 2006, the Committee on Fiscal Affairs has approved a new Manual on Information Exchange.

  • 23-March-2006

    English, , 19kb

    Estimates of the unrecorded economy and national accounts - Declaration of the Inter-secretariat Working Group on National Accounts (ISWGNA), January 2006

    Following the publication of several studies on estimates of the underground economy, the international organisations that co-signed the well known "SNA 93" drafted this official declaration.

    Related Documents
  • 22-March-2004

    English, , 698kb

    Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)

    Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)

  • 17-April-2002

    English, , 362kb

    Agreement on Exchange of Information on Tax Matters

    The Agreement was developed by the OECD Global Forum Working Group on Effective Exchange of Information and the purpose of this Agreement is to promote international co-operation in tax matters through exchange of information.

    Also Available
  • 3-December-2001

    English

    Fiscal Decentralisation Initiative (1993-2008)

    Description of the activities of the Fiscal Decentralisation Initiative

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