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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The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary
The purpose of this Agreement is to promote international cooperation in tax matters through exchange of information.
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