The following documents are available to tax authorities upon request.
For more information, or to receive any document listed below, please contact us at [email protected].
TRANSPARENCY AND EXCHANGE OF INFORMATION
- Framework for the wider use of treaty-exchanged information in Latin America (2022) (English and Spanish)
AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION
- Model legislation based on the “copy out” approach (2022) (English and French)
- Model administrative compliance strategy (2022) (English, French and Spanish)
- CRS Notifications Tracking tool and its glossary (2022) (English, French and Spanish)
- Methodology for implementation of the risk-based approach to administrative compliance – Risk matrix (2023) (English, French and Spanish)
EXCHANGE OF INFORMATION TOOLS
- Tracking tool for exchange of information and its glossary (2021) (English, French and Spanish)
- Impact assessment form for exchange of information (2021) (English, French and Spanish)
- Convention on Mutual Administrative Assistance in Tax Matters – Synoptic table by country (English)
INFORMATION SECURITY MANAGEMENT
- Guidance and terms of reference for an information security officer and information security governance structure (2021) (English, French and Spanish)
- Overall information security policy template (2021) (English, French and Spanish)
- Acceptable use policy template (2021) (English, French and Spanish)
- Bring Your Own Device policy template (2021) (English, French and Spanish)
- Remote access policy template (2021) (English, French and Spanish)
- Recommendations on information security aspects of remote working arrangements (2022) (English, French and Spanish)
- Vulnerability management policy template (2022) (English, French and Spanish)
- Model Information Security Risk Management Framework (with risk register template) (2022) (English, French and Spanish)
- Confidentiality self-assessment tool for non-tax authorities (wider use project) (2022) (English and Spanish)
- Guidance for the design and development of a solution for automatic exchange of information (2022) (English, French and Spanish)
- Guidance on implementation of a secure perimeter for AEOI purposes (2023) (English, French and Spanish)
- Information Classification and Handling Policy Template (2023) (English, French and Spanish)
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