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Implementing the Tax Transparency Standards

A Handbook for Assessors and Jurisdictions, Second Edition

image of Implementing the Tax Transparency Standards

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.  

English

The Peer Review Process

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are undergoing reviews of their implementation of the standards of transparency and exchange of information in tax matters. The reviews take place in two phases. Phase 1 reviews examine the legal and regulatory framework for transparency and the exchange of information for tax purposes. Phase 2 reviews look into the implementation of the standards in practice. Combined reviews evaluate both the legal and regulatory framework (Phase 1) and the implementation of the standards in practice (Phase 2).

English

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