Implementing the Tax Transparency Standards
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Implementing the Tax Transparency Standards

A Handbook for Assessors and Jurisdictions

This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments.  This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
Date de publication :
06 jui 2010
DOI :
10.1787/9789264088016-en
 
Chapitre
 

The Peer Review Process You do not have access to this content

Anglais
Auteur(s):
OCDE
Pages :
13–15
DOI :
10.1787/9789264088016-1-en

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All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are undergoing reviews of their implementation of the standards of transparency and exchange of information in tax matters. The reviews take place in two phases. Phase 1 reviews examine the legal and regulatory framework for transparency and the exchange of information for tax purposes. Phase 2 reviews look into the implementation of the standards in practice. Combined reviews evaluate both the legal and regulatory framework (Phase 1) and the implementation of the standards in practice (Phase 2).
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