Global Forum on Transparency and Exchange of Information for Tax Purposes › Key Documents
Below is the list of key documents related to the Global Forum on Transparency and Exchange of Information for Tax Purposes
|
Global Forum launches country-by-country reviews The Global Forum published four key documents:
|
Other documents:
|
A progress report on the jurisdictions surveyed by the OECD Global Forum in implementing the internationally agreed tax standard (PDF regularly updated) |
A progress report on the jurisdictions surveyed by the OECD Global Forum in implementing the internationally agreed tax standard on exchange of information for tax purposes.
The internationally agreed standard, developed by OECD and non-OECD countries in the context of the OECD’s Global Forum on Taxation and endorsed by G20 Finance Ministers in 2004 and by the UN Committee of Experts on International Co-operation in Tax Matters in October 2008, requires exchange of information on request in all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest requirement or bank secrecy for tax purposes. It also provides for extensive safeguards to protect the confidentiality of the information exchanged.
| Jurisdictions committed to international standards |
The web page describes jurisdictions Committed to Improving Transparency and Establishing Effective Exchange of Information in Tax Matters.
A report to G20 Finance Ministers and Central Bank Governors on the Outcomes of the Los Cabos (Mexico) Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes. This report was endorsed by all the jurisdictions that participated in the Global Forum meeting hosted by Mexico on 1-2 September 2009
|
G20 Leaders’ Statement: The Pittsburgh Summit (25 September 2009) |
In a statement following their 24-25 September meeting in Pittsburgh, the G20 leaders reaffirmed their commitment to maintaining the momentum in dealing with tax havens, money laundering, proceeds of corruption, terrorist financing, and prudential standards.
|
OECD Council Decision (25 September 2009 - PDF) |
This official document is the decision of the OECD Council establishing the Global Forum on Transparency and Exchange of Information for Tax Purposes. It contains information about the Global Forum's mission, participation, governance, budget, evaluation and duration.
|
Summary of Outcomes from Global Forum meeting in Mexico, 2009 (1-2 September 2009 - PDF) |
178 delegates from over 70 jurisdictions and international organisations met on 1-2 September in Mexico to discuss progress made in implementing the international standards of transparency and exchange of information for tax purposes, as reflected in the Model Tax Information Exchange Agreement and Article 26 of the OECD and UN Model Tax Conventions, and how to respond to international calls to strengthen the work of the Global Forum. This report contains the outcomes of the meeting as well as a description of the next steps.