Topic Guide: Tax Administration

Declaration on the promotion of ethics in tax administration. Inter-American Center of Tax Administrations (CIAT), 2007.http://www.ciat.org/biblioteca/opac_css/doc_num.php?explnum_id=1968  

CIAT supports the efforts of national governments by promoting the evolution, social acceptance and institutional strengthening of tax administrations, encouraging international cooperation and the exchange of experiences and best practices. CIAT member countries endorsed the CIAT Promotion of Ethics Tool Kit that includes this declaration. The declaration states that tax administrations must have an integrity programme addressing the following key elements: leadership and commitment; legal framework; fairness; automation; management autonomy; efficient accountability mechanisms; codes of conduct; and human resource management practices.              

Standard for automatic exchange of financial account information in tax matters. OECD Global Forum on Transparency and Exchange of Information for Tax Purposes, 2014.http://www.oecd.org/ctp/exchange-of-tax-information/standard-for-automatic-exchange-of-financial-information-in-tax-matters.htm  

This standard, approved by the OECD Council on 15 July 2014, calls on jurisdictions (states and territories) to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions. The standard does not specifically refer to prevention of corruption. It will, however, contribute to curbing corruption by reducing possibilities for tax evasion, tax avoidance, money laundering and other forms of benefiting from collusion between taxpayers and authorities.