Implementing the Tax Transparency Standards
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Implementing the Tax Transparency Standards

A Handbook for Assessors and Jurisdictions, Second Edition

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 for Tax Purposes (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 key relevant documents and authoritative sources  that will guide assessors and reviewed jurisdictions through the peer review process. This handbook is also a unique source of information for governments academics and others interested in transparency and exchange of information for tax purposes.  

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English
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    http://oecd.metastore.ingenta.com/content/2311151ec004.pdf
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Author(s):
OECD

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The Global Forum met on 1-2 September 2009 in Mexico and agreed in its Summary of Outcomes on a restructuring of the Global Forum and a three-year mandate to establish a robust and comprehensive peer review process to monitor and review progress made towards full and effective exchange of information.
 
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