This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
Table of contents:
INTRODUCTION -About the Global Forum -About this Handbook -The Peer Review Process PART I. KEY DOCUMENTS OF THE GLOBAL FORUM FOR PEER REVIEWS -Terms of Reference --Peer Review Group Mandate --Sources of the Internationally Agreed Standards on Transparency and Effective Exchange of Information for Tax Purposes (the Standards) -Methodology --Summary of Key Responsibilities of Participants in a Review --Model Assessment Schedules --Chart on the Procedure to Adopt Reports --Outline of a Peer Review Report -Assessment Criteria PART II. SOURCES OF STANDARDS -Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary -The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary -Enabling Effective Exchange of Information - Availability and Reliability – The Joint Ad Hoc Group on Accounts(JAHGA) Report -The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information -The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on Request -The OECD’s Project on Harmful Tax Practices - Consolidated Application Note