What OECD Global Forum on Transparency and Exchange of Information for Tax Purposes: Phase 2 Peer Reviews requires
The OECD Global Forum Phase 2 Peer Reviews require jurisdictions to have in place a legal framework that enables the exchange of information on request (EOIR) in accordance with Article 26 of the OECD Model Tax Convention, and to ensure the confidentiality of the information exchanged as per Section 3 of the Terms of Reference.
Pillar: Tax & Transfer Pricing · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · Last updated:
Primary source: https://www.oecd.org/tax/transparency/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes.htm
SHA-256 integrity: 067c4a87132918b175c449745c4a6bc747c73895464a28f007294a74ae2e0cd4
Primary Citations — 6 traced to source
- OECD Model Tax Convention, Article 26 - Exchange of Information
- Terms of Reference, Section 3 - Confidentiality
+ 4 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/oecd-global-forum-transparency-peer-review-phase-2.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/oecd-global-forum-transparency-peer-review-phase-2.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/oecd-global-forum-transparency-peer-review-phase-2
- Back to registry: Browse all 10,085 compliance nodes