Implementing the Tax Transparency Standards

A Handbook for Assessors and Jurisdictions, Second Edition

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 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.  


The 2006 OECD Manual on Information Exchange – Module on General and Legal Aspects of Exchange of Information

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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