Fighting tax evasion

Tax avoidance and tax evasion threaten government revenues. The US Senate estimates revenue losses from tax evasion by U.S.-based firms and individuals at around 100 billion dollars a year. In many other countries, the sums run into billions of euros. This means fewer resources for infrastructure and services such as education and health, lowering standards of living in both developed and developing economies.

Tax transparency and the fight against cross-border tax evasion have been key topics at G20 Summits in Washington, London, Pittsburgh,Toronto, Seoul and Cannes (find out more about what happened at Cannes).

In the last couple of years, more progress toward full and effective exchange of information has been made than in all of the previous decade. A universally endorsed standard is now being implemented thanks to hundreds of new information exchange instruments.

The OECD is helping to develop exchange of information networks through the Global Forum on Transparency and Exchange of Information for Tax Purposes

>> Progress report (PDF, 3,5MB)
>> overview of the OECD's work on tax evasion (PDF, 790KB)
>> Latest progress made on exchange of information
>> Exchange of Tax Information Portal (The EOI Portal)

Videos on tax evasion

Interview with Angel Gurría on progress in the fight against tax evasion

>> videos on tax evasion

Questions and answers
What is the status of the OECD’s progress report on implementation of the internationally agreed transparency standard? What is the internationally agreed tax standard? Does the OECD have a list of tax havens? >> Read the answers and more questions here
Key instruments and publications
Global Forum on Transparency and Exchange of Information for Tax Purposes phase one peer review reports - Legal and regulatory framework in Bermuda, Botswana, Cayman Islands, India, Jamaica, Monaco, Panama, Qatar. Implementing the Tax Transparency Standards - A Handbook for Assessors and Jurisdictions Model agreement on exchange of information on tax matters Tax Information Exchange Agreements (TIEAS) Convention on Mutual Administrative Assistance in Tax Matters Article 26 of the OECD Model Tax Convention Tax Co-operation 2010: Towards a Level Playing Field - Assessment by the Global Forum on Transparency and Exchange of Information - Annual review of transparency and exchange of information in more than 90 jurisdictions. >> More publications on Tax
Further reading
Chronology of G7/G8/G20 support for the OECD's work on transparency and exchange of information OECD statements and speeches on tax

Permanent URL for this page: www.oecd.org/tax/evasion

Centre for Tax Policy and Administration

Fighting tax evasion