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  1. Implementing the Tax Transparency Standards. A Handbook for Assessors and Jurisdictions.
  2. Chapters
  3. Assessment Criteria
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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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Assessment Criteria

Content Provider OECD iLibrary
Organization OECD
Abstract The Terms of Reference note breaks down the standards of transparency and exchange of information into 10 essential elements under three broad categories: (A) availability of information; (B) access to information; and (C) exchanging information. This note establishes a system for assessing the implementation of the standards that corresponds to the Global Forum’s goals of achieving effective exchange of information and to the subject and structure of the review process for both Global Forum members and non-members. Briefly, Phase 1 reviews will lead to an assessment of the jurisdictions’ legal and regulatory framework, accompanied where necessary by recommendations for improvement. Phase 2 reviews will assess the application of the standards in practice, along with recommendations related to all of the categories, and will ultimately lead to a rating of each of the essential elements along with an overall rating. This note must be read in conjunction with the Terms of Reference and Methodology notes.
Page Count 8
Starting Page 71
Ending Page 78
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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