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Implementing the Tax Transparency Standards

A Handbook for Assessors and Jurisdictions

image of Implementing the Tax Transparency Standards

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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Key Documents of the Global Forum for Peer Reviews

This section briefly describes the core documents elaborated by the Global Forum for conducting the reviews, authoritative sources setting out the standards on transparency and effective exchange of information for tax purposes, and additional sources that may be useful to assessors, the Peer Review Group and the Global Forum in applying the standards in the peer review process. Copies of these documents can be found following this overview.

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