Latest Documents

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Australia, September 2014)

This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 BEPS Project; (B) the single global common standard on Automatic Exchange of iInformation; and (C) Tax and Development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

Co-ordinating Body Rules of Procedure

The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.

Standard for Automatic Exchange of Financial Account Information in Tax Matters

Gibraltar's Tax Agreements

All tax agreements providing for the exchange of information signed by Gibraltar (DTC and TIEA agreements) are available on this link. Information on a jurisdiction's exchange of information agreements contained on the web site reflects the most up to date information available to the Global Forum on Transparency and Exchange of Information for Tax Purposes.

OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors

The OECD’s update on progress towards automatic exchange of information and its Action Plan on Base Erosion and Profit Shifting (BEPS) were presented to G20 finance ministers meeting in Moscow on 19-20 July 2013.

A Step Change in Tax Transparency

The report "A Step Change in Tax Transparency", prepared at the request of the G8 for the Lough Erne Summit, outlines four concrete steps needed to put in place a global, secure and cost effective model of automatic exchange of information.

OECD's work on Aggressive Tax Planning

The OECD's work on Aggressive Tax Planning focuses on helping tax authorities to respond more quickly to tax risks, to identify trends and patterns already identified and experienced by some tax administrations, and to share experiences in dealing with them

Peer Review Report of Cyprus - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Cyprus.

Peer Review Report of Guatemala - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guatemala.