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 for Tax Purposes (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 key relevant documents and authoritative sources  that will guide assessors and reviewed jurisdictions through the peer review process. This handbook is also a unique source of information for governments academics and others interested in transparency and exchange of information for tax purposes.  

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
-I. Introduction
-II. The Standards of Transparency and Exchange of Information for Tax Purposes
-III. Output of the Peer Review Process
-Annex 1 – Peer Review Group Mandate
-Annex 2 – Sources of the Internationally Agreed Standards on Transparency and Effective Exchange of Information for Tax Purposes (the Standards)
Revised Methodology for Peer Review and Non-Member Reviews
-I. Introduction
-II. Peer Reviews
-III. Procedures for Reports on Non-Members
-IV. Funding
-Annex 3 – Summary of the Key Responsibilities of Participants in a Review
-Annex 4 –Model Assessment Schedules
-Annex 5 – Chart on the Procedure to Adopt Reports
-Annex 6 – Outline of Peer Review Report
Assessment Criteria
-Introduction
-Goal of the Rating System
-The Structure of the Rating System
-Application of the Rating System
-Conclusion
PART II: MAIN 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 Standard
-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
-Guidance in Applying the 1998 Report to Preferential Tax Regimes