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.
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    http://oecd.metastore.ingenta.com/content/2310061e.pdf
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Chapter
 

The 2006 OECD Manual on Information Exchange

Module on General and Legal Aspects of Exchange of Information You do not have access to this content

English
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    http://oecd.metastore.ingenta.com/content/2310061ec009.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/implementing-the-tax-transparency-standards/the-2006-oecd-manual-on-information-exchange_9789264088016-9-en
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Author(s):
OECD

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The goal of the present manual is to provide officials dealing with exchange of information for tax purposes with an overview of the operation of exchange of information provisions and some technical and practical guidance, in order to improve the efficiency of such exchanges. The Manual may also be helpful in connection with training programs and may provide useful guidance to tax administrations in designing or revising their own manuals.
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