Implementing the Tax Transparency Standards. Handbook for Assessors and Jurisdictions 2nd ed.

This handbook, first published in 2010, is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (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 relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments.

This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.

The second edition includes a new Methodology.

• Primary Source

OECD: Global Forum on Transparency and Exchange of Information: Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions - Second Edition (Introduction0 http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/implementing-the-tax-transparency-standards_9789264110496-en

Website: OECD iLibrary http://www.oecd-ilibrary.org/

Website: OECD iLibrary http://www.oecd-ilibrary.org/

OECD: Centre for Tax Policy and Administration: Exchange of information http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/implementing-the-tax-transparency-standards_9789264110496-en

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