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Model Manual on Exchange of Information for Tax Purposes

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/networks/global-forum-tax-transparency/news-events/2021/model-manual-on-exchange-of-information-for-tax-purposes.html
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‌Exchange of information is an essential tool for tax authorities worldwide to ensure that all taxpayers pay the correct amount of tax. In order to support them, the Global Forum on Transparency and Exchange of Information for Tax Purposes, the World Bank Group and the African Development Bank are jointly publishing a new version of the Manual on...
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