This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the "Global Forum") peer reviews and non-member reviews. This second edition includes a new Methodology. Contents: PART I: KEY DOCUMENTS OF THE GLOBAL FORUM FOR PEER REVIEWS; Terms of reference; Methodology; Assessment criteria; PART II: SOURCES OF STANDARDS; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability Standard the Joint Ad Hoc Group on Accounts Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information;The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on Request; The OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes Further reading: Tax Co-operation 2010 - Towards A Level Playing Field (2010); Global Forum peer reviews (ongoing)