Exchange of information

Keeping It Safe: The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes


Keeping It Safe

Publication Date: 23/07/2012
Pages: 40

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 level of protection while recognising that different tax administrations may have different approaches to ensuring that in practice they achieve the level required for the effective protection of confidentiality.




Press Release
23/07/2012 - Improving international tax co-operation:  OECD releases reports on automatic exchange and tax confidentiality
Table of Contents


Part I. Legal Framework to Protect the Tax Confi dentiality of Information Exchanged

Part II. Administrative Policies and Practices to Protect Confi dentiality

Part III. Recommendations

Part IV. Checklist

Annex A. Confi dentiality Provisions in Exchange of Information Instruments

Annex B. Domestic Tax Confi dentiality Provisions in Selected Countries

Annex C. Country Example

More information
For further information, please contact Achim Pross( or Stephanie Smith ( from the Centre for Tax Policy and Administration.





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