Global Forum on Transparency and Exchange of Information for Tax Purposes

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 gftaxcooperation@oecd.org.

 

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)

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 and French)

  • Overall information security policy template (2021) (English and French)

  • Acceptable use policy template (2021) (English and French)

  • Bring Your Own Device policy template (2021) (English and French)

  • Remote access policy template (2021) (English and French)

  • Recommendations on information security aspects of remote working arrangements (2022) (English and French)

  • Vulnerability management policy template (2022) (English and French)

  • Model Information Security Risk Management Framework (with risk register template) (2022) (English and French)

  • 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 and French)

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