Implementing the Tax Transparency Standards [electronic resource]: A Handbook for Assessors and Jurisdictions, Second Edition /
Organisation for Economic Co-operation and Development.
Global Forum on Transparency and Exchange of Information for Tax Purposes.
Organisation for Economic Co-operation and Development.
Paris : OECD Publishing,
2011.
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.  
OECD-code: 23 2011 15 1 P.
On cover: Global forum on transparency and exchange of information for tax purposes.
The 2006 OECD Manual on Information Exchange – Module 1 on Exchange of Information on Request -- The OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes -- The 2006 OECD Manual on Information Exchange – Module on General and Legal Aspects of Exchange of Information -- The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary -- Enabling Effective Exchange of Information -- About this Handbook -- About the Global Forum -- The Peer Review Process -- Terms of Reference -- Assessment Criteria -- Revised Methodology for Peer Review and Non-Member Reviews.
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.  
Taxation.
Taxation