Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax … standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD … Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax …

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within … which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …

merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are …: (i) company income tax from registered firms who submit tax forms; (ii) employee data from employee income tax … certificates submitted by employers; (iii) value-added tax data from registered firms; and (iv) customs records from traders. These …