Global Forum on Transparency and Exchange of Information for Tax Purposes

Documents available to tax authorities upon request

 

Documents available to tax authorities upon request

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].

 

 

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)

  • Model Manual for CRS Compliance Audits (2024) (English, French and Spanish)

  • Voluntary Disclosure Programme: A Model Law and Guidance (2024) (English, French and Spanish available shortly)

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)


» Access more resources

 

Related Documents

 

Print