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Tax Secrecy and Tax Transparency
Language: en
Pages: 0
Authors: Eleonor Kristoffersson
Categories: Confidential communications
Type: BOOK - Published: 2013 - Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften

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The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatment of info
Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition
Language: en
Pages: 228
Authors: OECD
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Type: BOOK - Published: 2011-06-27 - Publisher: OECD Publishing

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This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
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Pages: 326
Authors: OECD
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Type: BOOK - Published: 2017-03-27 - Publisher: OECD Publishing

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This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report
Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition
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Type: BOOK - Published: 2021-11-24 - Publisher: OECD Publishing

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Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. A
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Language: en
Pages: 355
Authors: OECD
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Type: BOOK - Published: 2021-09-15 - Publisher: OECD Publishing

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This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin