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New amendments to the multilateral Convention on Mutual Administrative Assistance in Tax Matters open the Convention to all countries, allowing them to benefit from cross border tax co-operation and information sharing.
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Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)
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A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.
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This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.
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This information note has been prepared to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.
Many governments are facing historic high levels of deficit and debt. Public spending has risen and they are taking in less money as tax revenues fall. Governments are attempting to consolidate their budgets, looking for the appropriate balance between expenditure cuts and revenue increases.
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Tax competition is the strategic interaction of tax policy between sub-central governments with the objective to attract and retain mobile tax bases. This paper evaluates the main issues regarding tax compettition.