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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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The 2006 OECD Manual on Information Exchange

Module 1 on Exchange of Information on Request

Exchange of information on request describes a situation where one competent authority asks for particular information from another competent authority. Typically, the information requested relates to an examination, inquiry or investigation of a taxpayer’s tax liability for specified tax years.

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