English, , 66kb
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.
Spanish, , 243kb
Acuerdo sobre intercambio de información en materia tributaria
In 2006, the Committee on Fiscal Affairs has approved a new Manual on Information Exchange.
English, , 19kb
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.
English, , 698kb
Guidance in Applying the 1998 Report to Preferential Tax Regimes (Consolidated Application Note)
English, , 362kb
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.
Description of the activities of the Fiscal Decentralisation Initiative