Implementing the Tax Transparency Standards
A Handbook for Assessors and Jurisdictions, Second Edition
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 for Tax Purposes (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 key relevant documents and authoritative sources that will guide assessors and reviewed jurisdictions through the peer review process. This handbook is also a unique source of information for governments academics and others interested in transparency and exchange of information for tax purposes.
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The OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes
This section of the handbook contains an application note on Transparency and Effective Exchange of Information. The notes are an extract from a Consolidated Application Note which was developed to provide guidance to assist in the evaluation of preferential regimes in OECD member countries on a generic basis.
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