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Publications & Documents


  • 17-November-2010

    English

    Peer Review Report of Jamaica - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Jamaica.

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  • 17-novembre-2010

    Français

    Rapport d'examen par les pairs de Monaco - Phase 1: cadre légal et réglementaire

    Ce rapport résume le cadre légal et réglementaire en matière de transparence et d’échange d‘information de Monaco. Il ne contient pas d’éléments relatifs à la mise en œuvre effective de cette réglementation qui feront l’objet d’un examen ultérieur.

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  • 17-November-2010

    English

    Peer Review Report of Botswana - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Botswana.

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  • 10-novembre-2010

    Français

    Liste des paradis fiscaux non coopératifs

    Dans son rapport publié en 2000 l’OCDE a identifié un certain nombre de juridictions comme paradis fiscaux. Entre 2000 et avril 2002, 31 juridictions ont officiellement pris des engagements pour mettre en œuvre les Principes de l’OCDE en matière de transparence et d’échange effectif de renseignements en matière fiscale.

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  • 19-October-2010

    English, , 247kb

    Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes

    Speech by Jeffrey Owens delivered at the Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes that was held on 29-30 September 2010 in Singapore. Jeffrey Owens talks about the impact of the crisis and governments’ attitudes towards tax compliance, cooperation between tax and other law enforcement agencies, the role of taxation in development and a renewed emphasis on confidentiality and taxpayers’

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  • 20-September-2010

    English

    Domestic resources mobilisation: Achieving development and the MDGs in a sustainable way

    Equitable and efficient tax systems and administrations have an important role to play in securing domestic funding for development, according to Angel Gurría. He added that African policy makers need to reform tax systems and generate revenues, to complement external sources of financing, such as official development assistance, remittances and foreign direct investment.

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  • 10-August-2010

    English, , 18kb

    A Progress Report on the Jurisdictions Surveyed by the OECD Global Forum (2 April 2009)

    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

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  • 28-July-2010

    English

    Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions

    This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.

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  • 23-juin-2010

    Français, , 152kb

    Accord entre les Îles Féroe et Monaco pour l'échange d'informations à des fins fiscales

    Accord entre les Îles Féroe et Monaco pour l'échange d'informations à des fins fiscales

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  • 23-juin-2010

    Français, , 152kb

    Accord entre le Groenland et Monaco pour l'échange d'informations à des fins fiscales

    Accord entre le Groenland et Monaco pour l'échange d'informations à des fins fiscales

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