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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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Methodology

The Global Forum at its 1-2 September 2009 meeting in Mexico decided to engage in a robust and comprehensive monitoring and peer review process. In order to carry out an in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes, the Global Forum agreed on the setting up of a Peer Review Group (PRG). The Global Forum agreed that the PRG would develop detailed terms of reference and the methodology for a robust, transparent and accelerated process.

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