40 Fiscal Policy Approaches for Recover Forward
Availability of Public Information for Tax Control

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Combating Tax Evasion and Avoidance


Digital Tools


The availability of Public Information (Disponibilidad de Información Pública, DIP) Initiative facilitates the identification of public information relevant to the tax control by officers in charge of control tasks. The initiative helps to reduce the time needed to identify public information of interest in different countries and that offered by organizations operating at international level, and ensures compliance with the principle of subsidiarity, necessary to proceed to request information via international instruments that allow the exchange of information subject to tax secrecy. Moreover, it ensures easy access when the information is not available online or required to be obtained through a special procedure or in person in the relevant country. Finally, it reduces the time needed to learn the procedure through which public information can be accessed. DIP currently offers 358 sources of public information from 45 countries and 7 organisations, grouped into 36 categories.