Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions, Second Edition

Assessment Criteria

DOI:https://dx.doi.org/10.1787/9789264110496-6-en

The Terms of Reference note breaks down the standards of transparency and exchange of information into 10 essential elements under three broad categories: (A) availability of information; (B) access to information; and (C) exchanging information ...



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