The Convention was developed jointly by the Council of Europe and the OECD to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers.
The multilateral instrument (MLI) will implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. A second signing ceremony took place at the OECD on 24 January 2018.
The Toolkit for Application of the Multilateral Instrument to Covered Tax Agreements (the MLI Toolkit) includes a number of innovative tools for the application of the MLI alongside Covered Tax Agreements. The toolkit is developed by the OECD Secretariat.
Over the last 50 years, the OECD led the way on tax issues and has been at the forefront of promoting transparency and co-operation in tax matters. Discover the international state of play with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters, with close to 150 countries and jurisdictions.
Co-operation between tax administrations is critical in the fight against tax evasion and protecting the integrity of tax systems. A key aspect of that co-operation is exchange of information.
This report provides information on the various bribery techniques used and the tools to detect and identify bribes.
The Convention on Mutual Administrative Assistance in Tax Matters (the Convention) is a multilateral agreement drawn up under the aegis of the OECD and the Council of Europe. In line with the requests from the G20, an amending Protocol has been drafted and opened for signature.
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This protocol updates the joint Convention on Mutual Administrative Assistance in Tax Matters (ETS No. 127), aligning it to internationally agreed standards of transparency and information exchange in tax matters.
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Articles of the OECD Model Convention with respect to taxes on income and on capital, as they read on 17 July 2008.
Globalisation not only makes it harder for tax authorities to accurately determine the correct tax liabilities of their taxpayers: it also makes the collection of tax more difficult. Taxpayers may have assets throughout the world but tax authorit...