Publication Date: 23/07/2012 |
This report examines the legal framework to protect the tax confidentiality of information exchanged and the administrative policies and practices in place to protect confidentiality. The report sets out best practices related to confidentiality and provides practical guidance, including recommendations and a checklist, on how to meet an adequate level of protection while recognising that different tax administrations may have different approaches to ensuring that in practice they achieve the level required for the effective protection of confidentiality.
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Press Release | |
23/07/2012 - Improving international tax co-operation: OECD releases reports on automatic exchange and tax confidentiality | |
Table of Contents | |
Introduction Part I. Legal Framework to Protect the Tax Confi dentiality of Information Exchanged Part II. Administrative Policies and Practices to Protect Confi dentiality Part III. Recommendations Part IV. Checklist Annex A. Confi dentiality Provisions in Exchange of Information Instruments Annex B. Domestic Tax Confi dentiality Provisions in Selected Countries Annex C. Country Example |
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More information | |
For further information, please contact Achim Pross(Achim.Pross@oecd.org) or Stephanie Smith (Stephanie.Smith@oecd.org) from the Centre for Tax Policy and Administration. |
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