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  1. Implementing the Tax Transparency Standards. A Handbook for Assessors and Jurisdictions.
  2. Chapters
  3. Key Documents of the Global Forum for Peer Reviews
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Chapters
The Peer Review Process
Key Documents of the Global Forum for Peer Reviews
Terms of Reference
Methodology
Assessment Criteria
Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary
The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary
Enabling Effective Exchange of Information. Availability and Reliability – The Joint Ad Hoc Group on Accounts(JAHGA) Report.
The 2006 OECD Manual on Information Exchange. Module on General and Legal Aspects of Exchange of Information.
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.

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Key Documents of the Global Forum for Peer Reviews

Content Provider OECD iLibrary
Organization OECD
Abstract This section briefly describes the core documents elaborated by the Global Forum for conducting the reviews, authoritative sources setting out the standards on transparency and effective exchange of information for tax purposes, and additional sources that may be useful to assessors, the Peer Review Group and the Global Forum in applying the standards in the peer review process. Copies of these documents can be found following this overview.
Page Count 2
Starting Page 19
Ending Page 20
Language English
Publisher OECD Publishing
Publisher Date 2010-07-06
Access Restriction Open
Subject Keyword Taxation
Content Type Text
Resource Type Chapter
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