Keeping it Safe: The OECD guide on the protection of confidentiality of information exchanged for tax purposes
收藏Organisation for Economic Co-operation and Development2026-03-28 收录
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https://www.oecd.org/en/publications/keeping-it-safe_4df278f7-en.html
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This report examines the legal framework to protect the tax confidentiality of information exchanged and the administrative policies and practices in place to protect confidentiality. The report sets out best practices related to confidentiality and provides practical guidance, including recommendations and a checklist, on how to meet an adequate...
