International tax compliance policies and best practices

To improve international tax transparency for non-financial assets, especially in immovable property, the OECD has developed a voluntary framework designed to make gains in this area through automatic exchange of information, allowing tax administrations to improve their visibility into the cross-border ownership and income generated from immovable property, and improve tax compliance in this area.

The framework will be implemented through a Multilateral Competent Authority Agreement to exchange readily available information on immovable property (IPI MCAA), under which annual exchanges will take place on an “as is” basis, covering information on immovable property transactions, holdings and income that is readily available to competent authorities.

Strengthening international tax transparency in this area will provide tax administrations with the information needed to better ensure ongoing tax compliance and assess whether funds used to acquire immovable property are properly declared and taxed.

In December 2025, a first group of 26 jurisdictions have issued a joint statement to express their support for the new framework, with a view to joining the IPI MCAA by 2029 or 2030.

The purpose of the model mandatory disclosure rules is to provide tax administrations with information on CRS Avoidance Arrangements and Opaque Offshore Structures, including the users of those Arrangements and Structures and those involved with their supply. Information disclosed pursuant to the application of these model rules can be used both for compliance purposes and to inform future tax policy design. These rules should also have a deterrent effect against the design, marketing and use of arrangements covered by the rules.

The application of such rules is supported by the international framework provided in the Multilateral Competent Authority Agreement on the Automatic Exchange Regarding CRS Avoidance Arrangements and Opaque Offshore Structure.

The OECD has always recognised the importance of offering taxpayers the opportunity to become compliant and has encouraged governments to enable people who want to regularise their tax affairs to declare the income and wealth they have concealed in the past. Voluntary disclosure programmes offer such taxpayers a way to do this and for governments a way to secure payment of missing revenue, using relatively limited administrative resources. In 2015, the OECD adopted guidance aimed at helping governments design and implement successful voluntary disclosure programmes.