This document sets out a Framework for a Voluntary Code of Conduct for Banks and Revenue Bodies (Framework). This Framework assumes that Banks and Revenue Bodies want a relationship characterised by transparency, openness and trust and one which would provide for a constructive two way dialogue. Whether or not a country feels the need for a Voluntary Code of Conduct will depend upon the existing relationship between the banks and the revenue body and on that country's existing legislative and regulatory framework. The FTA felt, however, that it would be helpful for those countries which are considering introducing a code (a number of countries have already done this) to have a Framework which could guide them. This is the purpose of this document, which was discussed at the 2010 Istanbul FTA meeting
Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks
