On 7 August 2015 the OECD issued three guidance documents for tax administrations to help them in their fight against tax evasion. These are the Common Reporting Standard Implementation Handbook; a second edition of the Offshore Voluntary Disclosure Programs guidance; and a model protocol to Tax Information Exchange Agreements (TIEAs).

The Common Reporting Standard Implementation Handbook assists financial institutions and governments to apply the reporting standard by advising on consistent use of the available options within the standard; giving advice on aligning the requirements of the standard with the provisions of FATCA agreements; and addressing issues arising from the staggered dates of implementation of the standard. The guidance also gives answers to frequently asked questions.

A second edition of the guidance on Offshore Voluntary Disclosure Programs contains updated information on the voluntary disclosure programs from forty-seven countries. Guidance is also given on the design and implementation of these programs.

The OECD points out that as the automatic exchange of information will be implemented by many countries from 2017/18 there is at present a final window of opportunity for non-compliance taxpayers to make disclosures. Countries are therefore encouraged to review their voluntary compliance strategies to allow taxpayers a chance to disclose offshore income and assets.

A Model Protocol to Tax Information Exchange Agreements allows countries to extend their agreements to provide for automatic or spontaneous exchange of information.