OECD: Peer Review Report on Tax Transparency and EOI in Serbia

November 15, 2023

On 8 November 2023 the OECD’s Global Forum published the second-round peer review report on Serbia’s implementation of the standard on transparency and exchange of information (EOI). The report assesses the legal and regulatory framework at 4

See More

OECD: Peer Review Report on Tax Transparency and EOI in Latvia

November 15, 2023

On 8 November 2023 the OECD’s Global Forum published the second-round peer review report on Latvia’s implementation of the standard on transparency and exchange of information (EOI). Latvia’s implementation of the EOIR standard was given an

See More

OECD: Peer Review Report on Tax Transparency and EOI in Poland

November 13, 2023

On 8 November 2023 the Global Forum on Transparency and Exchange of Information for Tax Purposes published the second-round peer review report on Poland’s implementation of the standard on transparency and exchange of information (EOI). Poland’s

See More

US and Israel sign agreement on the exchange of CbC reports

October 17, 2023

The Internal Revenue Service (IRS) of the United States has released the competent authority arrangement concerning exchanging Country-by-Country (CbC) Reports with Israel.  As per the IRS CbC Reporting Jurisdiction Status Table, this arrangement

See More

Armenia ratifies MCCA on the exchange of financial account information

October 17, 2023

On 3 October 2023, the President of Armenia, Vahagn Khachaturyan, signed the law to ratify the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA). This agreement facilitates the exchange

See More

OECD: Facilitating the Use of Treaty Exchanged Information for Non-Tax Purposes

July 24, 2023

Sharing of treaty-exchanged information with relevant law enforcement agencies for non-tax purposes helps to combat illicit financial flows (IFFs), money laundering and corruption. Institutions often face operational challenges in implementing this

See More

US and Germany sign CAA regarding CbC exchange arrangement

April 07, 2023

On 24 March 2023, US and Germany signed a Competent Authority Agreement (CAA) to exchange country-by-country (CbC) reports. The Competent Authorities desire to conclude this Arrangement on the exchange of CbC Reports based on domestic reporting and

See More

Germany publishes list of Jurisdictions for Automatic Exchange of Information

February 27, 2023

On 23 February 2023, the German Ministry of Finance has released an updated list of jurisdictions that will receive financial account information automatically for tax purposes starting on 30 September 2023. For 2023, six new countries have been

See More

Global Forum Plenary Meeting

November 26, 2022

On 9 to 11 November 2022 the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) held its 15th Plenary Meeting. The main theme of the discussions was to bring transparency and exchange of information to the

See More

South Africa: Peer Review on Transparency and Exchange of Information

November 14, 2022

The second-round peer review report on South Africa’s implementation of standards on the exchange of information on request was published by the OECD’s Global Forum on 9 November 2022. The report notes that South Africa is largely compliant with

See More

OECD: Peer Review Report on the Automatic Exchange of Financial Account Information

November 14, 2022

On 9 November 2022 the OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes published a peer review report on the automatic exchange of financial account information. The Global Forum monitors and reviews the

See More

Israel: Peer Review on Transparency and Exchange of Information

November 12, 2022

The second stage, phase one peer review report on Israel’s implementation of standards on the exchange of information on request was published by the OECD on 9 November 2022. The first review noted that although a regulatory framework was in

See More

UN: Increasing Tax Transparency

October 24, 2022

At the meeting of the UN Committee of Experts on International Cooperation in Tax Matters from 18 to 21 October 2022 the Subcommittee on increasing tax transparency reported on its work program. The Subcommittee was formed to consider ways to

See More

OECD: Peer Review Report on Tax Transparency in Pakistan

August 19, 2022

On 16 August 2022 the Global Forum for Transparency and Exchange of Information for Tax Purposes released a second round (phase 1) peer review report in relation to Pakistan. The peer review report examines the legal and regulatory framework in

See More

OECD: Peer Review Report on Tax Transparency in Ecuador

August 19, 2022

On 16 August 2022 the Global Forum for Transparency and Exchange of Information for Tax Purposes released a second round (phase 1) peer review report in relation to Ecuador. The peer review report examines the legal and regulatory framework in

See More

OECD: Peer Review Report on Tax Transparency in Finland

August 18, 2022

On 16 August 2022 the Global Forum for Transparency and Exchange of Information for Tax Purposes released a second round peer review report in relation to Finland. The peer review report examines the legal and regulatory framework in Finland and its

See More

OECD: Peer Review Report on Tax Transparency in Sweden

August 18, 2022

On 16 August 2022 the Global Forum for Transparency and Exchange of Information for Tax Purposes released a second round (phase 1) peer review report in relation to Sweden. The peer review report examines the legal and regulatory framework in Sweden

See More

OECD: Peer Review Report on Tax Transparency in Portugal

August 17, 2022

On 16 August 2022 the Global Forum for Transparency and Exchange of Information for Tax Purposes released a second round peer review report in relation to Portugal. The peer review report examines the legal and regulatory framework in Portugal and

See More