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Publications & Documents


  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Russian Federation 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of the Russian Federation. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: South Africa 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of South Africa. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Argentina. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Antigua and Barbuda. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Ukraine 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Ukraine. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 23-June-2021

    English

    VAT Digital Toolkit for Latin America and the Caribbean

    This toolkit aims to assist tax authorities in the Latin America and Caribbean (LAC) region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce activities.

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  • 17-June-2021

    English

    Heads of tax crime investigation welcome new OECD report on fighting tax crimes

    At their meeting today, heads of tax crime investigation from 44 countries welcomed the launch of a new edition of the groundbreaking global reference guide setting out the ten core requirements for jurisdictions to be able to effectively tackle tax crime while ensuring that taxpayers' rights are respected.

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  • 17-June-2021

    English

    West African Tax Administration Forum joins international fight against tax evasion by becoming Global Forum’s 20th observer

    As an observer to the Global Forum, WATAF will participate in plenary meetings and other events. It will contribute to the promotion of international exchange of information among tax administrations as a powerful tool to tackle cross-border tax evasion and improve domestic resource mobilisation.

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  • 17-June-2021

    English

    Fighting Tax Crime – The Ten Global Principles, Second Edition

    First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers. This second edition addresses new challenges, such as tackling professionals who enable tax and white-collar crimes, and fostering international co-operation in the recovery of assets. Drawing on the experiences of jurisdictions in all continents, the report also highlights successful cases relating to the misuse of virtual assets, complex investigations involving joint task forces, and the use of new technology tools to fight tax crimes and other financial crimes. The Ten Global Principles are an essential element of the OECD’s Oslo Dialogue, a whole-of-government approach for fighting tax crimes and illicit financial flows. Alongside the policy document, the second edition is joined by 33 country chapters, detailing jurisdictions’ domestic tax crime enforcement frameworks as well as the progress made in implementing the Ten Global Principles. These chapters are available separately online.
  • 17-June-2021

    English, PDF, 4,361kb

    Fighting Tax Crime – The Ten Global Principles, Second Edition: Country Chapters

    This document is complementary to "Fighting Tax Crime – The Ten Global Principles, Second Edition" and reports the results of self-assessments that were undertaken to benchmark domestic frameworks against the Ten Global Principles. It covers the legal, institutional and operational frameworks that are in place, highlights best-practices and identifies areas for further improvement.

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