27-June-2019
English
International Exchange Framework for Mandatory Disclosure Rules on CRS Avoidance Arrangements and Opaque Offshore Structures
In order to support the automatic exchange of information collected under the OECD's Model Mandatory Disclosure Rules on Common Reporting Standard Avoidance Arrangements and Opaque Offshore Structures, the OECD has designed the international legal and operational framework for MDR exchanges.
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27-June-2019
English
Common Reporting Standard Status Message XML Schema: User Guide for Tax Administrations
This publication contains the OECD’s standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guides.
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27-June-2019
English
Country-by-Country Reporting XML Schema: User Guide for Tax Administrations
This publication contains the User Guide for the OECD’s standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema.
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27-June-2019
English
Country-by-Country Reporting Status Message XML Schema: User Guide for Tax Administrations
This publication contains the OECD’s standardised IT-format for providing structured feedback on Country-by-Country (CbC) Reporting information – the CbC Status Message XML Schema – as well as the related User Guide.
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27-June-2019
English
Exchange on Tax Rulings XML Schema: User Guide for Tax Administrations
This publication contains the OECD’s standardised IT-format for the exchange on tax rulings (ETR) between jurisdictions – the ETR XML Schema – as well as the related User Guide.
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27-June-2019
English
Exchange on Tax Rulings Status Message XML Schema: User Guide for Tax Administrations
This publication contains the OECD's standardised IT-format for providing structured feedback on exchanges on tax rulings (ETR) pursuant to BEPS Action 5 – the ETR Status Message XML Schema – as well as the related User Guide.
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5-April-2018
English
Standard for Automatic Exchange of Financial Account Information in Tax Matters: Implementation Handbook
This handbook provides practical guidance to assist government officials and financial institutions in the implementation of the global Standard for Automatic Exchange of Financial Account Information in Tax Matters.
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9-March-2018
English
Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures
This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of arrangements and structures.
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7-August-2015
English
Update on Voluntary Disclosure Programmes: A Pathway to Tax Compliance
This report reflects the wealth of practical experience gained by 47 countries in relation to voluntary disclosure programmes. In addition, the guidance on the design and implementation of the programmes has been updated from 2010, particularly taking into account the views of private client advisers.