Implementing the Tax Transparency Standards. A Handbook for Assessors and Jurisdictions

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 (the "Global Forum") peer reviews and non-member reviews. It provides contextual background information on the Global Forum and 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.



Handbook 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.

Table of Contents
INTRODUCTION
About the Global Forum
About this Handbook
The Peer Review Process
PART I: KEY DOCUMENTS OF THE GLOBAL FORUM FOR PEER REVIEWS
Terms of Reference
Annex 1 – Peer Review Group Mandate
Annex 2 – Sources of the Internationally Agreed Standards on Transparency and Effective Exchange of Information for Tax Purposes (the Standards)
Methodology
Annex 3 – Summary of the Key Responsibilities of Participants in a Review
Annex 4 – Model Assessment Schedules
Annex 5 – Chart on the Procedure to Adopt Reports
Annex 6 – Outline of Peer Review Report
Assessment Criteria
PART II: SOURCES OF STANDARDS
Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary
The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary
Enabling Effective Exchange of Information: Availability and Reliability Standard The Joint Ad Hoc Group on Accounts (JAHGA) Report
The 2006 OECD Manual on Information Exchange – Module on General and Legal Aspects of Exchange of Information
The 2006 OECD Manual on Information Exchange – Module 1 on Exchange of Information on Request
The OECD’s Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes