Automatic Exchange of Information

Automatic exchange of information requires the standardisation of formats in order to be efficient.

Acuerdo sobre intercambio de información en materia tributaria

Acuerdo sobre intercambio de información en materia tributaria

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CFA Approves New Manual on Information Exchange

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

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.

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• Measuring the Non-Observed Economy - A Handbook

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)

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.

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Fiscal Decentralisation Initiative (1993-2008)

Description of the activities of the Fiscal Decentralisation Initiative