Implementing the Tax Transparency Standards
Subtitle: A Handbook for Assessors and Jurisdictions
By: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
Published: 2010
Place of publication: Paris
Language: eng
Format: [electronic resource]:
Number of pages: 224
ISBN-13: 9789264088016
Subjects: Taxation
Description: 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.
Table of contents: title: The Peer Review Process; title: Key Documents of the Global Forum for Peer Reviews; title: Terms of Reference; title: Methodology; title: Assessment Criteria; title: Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; title: The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; title: Enabling Effective Exchange of Information; title: The 2006 OECD Manual on Information Exchange; title: The 2006 OECD Manual on Information Exchange; title: The OECD's Project on Harmful Tax Practices.