En una economía global, la cooperación entre países y administraciones tributarias cobra cada vez más importancia en la lucha contra la evasión y la elusión fiscal, así como en la protección de la integridad de los sistemas tributarios. Un aspecto clave para la cooperación es el intercambio de información. El Artículo 26 de los tratados de doble imposición establece las normas que regulan el intercambio de información de la forma más amplia posible, a fin de facilitar la correcta aplicación del tratado y ayudar a los Estados contratantes en la aplicación de su legislación tributaria nacional. Además de actualizar continuamente la Convención Modelo de la ONU, entre otras, mejorando las provisiones relativas al intercambio de información, el Comité de Expertos sobre Cooperación Internacional en Cuestiones de Tributación también trabaja en un Código de Conducta de las Naciones Unidas sobre Cooperación en la Lucha contra la Evasión de Impuestos Internacional, incluso mediante el intercambio de información, para pronunciarse a favor del intercambio automático de información.
- Note by the Subcommittee on Exchange of Information (E/C.18/2014/CRP.4)
- Secretariat Note: Proposed United Nations Code of Conduct on Cooperation in Combating International Tax Evasion (E/C.18/2014/CRP.5)
- Proposal to update Article 26 (Exchange of information) of the United Nations Model Double Taxation Convention between Developed and Developing Countries and its Commentary (E/C.18/2013/CRP.21) – 21 October 2013
- Note on Automatic Exchange of Information (E/C.18/2013/CRP.20) – 21 October 2013
- Corrigendum to the note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised article 26 (Exchange of information) and proposed revised commentary (2008) on article 26 (paras.1-3)” (E/C.18/2008/3/Corr.1) – 16 October 2008
- Note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised commentary (2008) on article 26 (paras.4-6) and proposed code of conduct on cooperation in combating international tax evasion” (E/C.18/2008/3/Add.1/Corr.1) – 16 October 2008
- Note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised commentary (2008) on article 26 (paras. 4-6) and proposed code of conduct on cooperation in combating international tax evasion” (E/C.18/2008/3/Add.1) – 11 August 2008
- Note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised article 26 (Exchange of information) and proposed revised commentary (2008) on article 26 (paras. 1-3)” (E/C.18/2008/3) – 11 August 2008
- Proposed general considerations and commentary prepared by the Interim Coordinator of the Subcommittee on Exchange of Information on “Proposed commentary on article 26 (proposed 2007) of the United Nations Model Double Taxation Convention between Developed and Developing Countries” (Comparison of Convener’s 2007 Draft to 2001 Commentary) (E/C.18/2007/CRP.15) – 25 October 2007
- Proposed commentary on paragraphs 4 to 7 and the inventory of exchange mechanisms, prepared by the Interior Coordinator of the Subcommittee on Exchange of Information on “Proposed commentary on article 26” (E/C.18/2007/11) – 21 August 2007
- Proposed general considerations and commentary on paragraphs 1-3 prepared by the Interim Coordinator of the Subcommittee on Exchange of Information on “Proposed commentary on article 26 (proposed 2007) of the United Nations Model Double Taxation Convention between Developed and Developing Countries” (E/C.18/2007/10) – 21 August 2007
- Note by the Interim Coordinator of the Subcommittee on Exchange of Information on “Exchange of information” (E/C.18/2007/5) – 21 August 2007
- Revision of the wording of article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2006/6) – 8 September 2006
- Revision of the wording of Article 26 of the UN Model Convention (E/C.18/2006/6/Add.2) (Advance unedited version) – 1 September 2006
- Work on exchange of information and conclusion (E/C.18/2006/6/Add.1) (Advance unedited version) – 1 September 2006
- OECD’s work on improving exchange of information (E/C.18/2005/10/Add.2) – 15 November 2005
- Report of the Ad Hoc Group of Experts Meeting on Exchange of Information (Revision of Article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries) (E/C.18/2005/10/Add.1) – 11 November 2005
- Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2005/10) – 4 October 2005