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Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Cook Islands 2012 Phase 1 Legal And Regulatory Framework
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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cook Islands 2012 Phase 1: Legal and Regulatory Framework by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cook Islands 2012 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-06-20 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Cook Islands' legal and regulatory framework for the exchange of tax information.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cook Islands 2012 by : Organisation for Economic Co-operation and Development
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cook Islands 2012 written by Organisation for Economic Co-operation and Development and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. "Fishing expeditions" are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency and www.eoi-tax.org.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cook Islands 2015 Phase 2: Implementation of the Standard in Practice by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cook Islands 2015 Phase 2: Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Cook Islands.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Republic of Korea 2012 Combined: Phase 1 + Phase 2 by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Republic of Korea 2012 Combined: Phase 1 + Phase 2 written by OECD and published by OECD Publishing. This book was released on 2012-04-05 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Republic of Korea's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Republic of Korea 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Republic of Korea 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes Phase 1 and Phase 2 reviews of the Republic of Korea, now incorporating Phase 2 ratings.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2022 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2022 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2022-08-16 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for the Cook Islands. It refers to Phase 1 only (Legal and Regulatory Framework).
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sint Maarten 2012 Phase 1: Legal and Regulatory Framework by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sint Maarten 2012 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-10-29 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Sint Maarten's legal and regulatory framework for the exchange of tax information.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guatemala 2012 Phase 1: Legal and Regulatory Framework by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guatemala 2012 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-05 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Guatemala's legal and regulatory framework for the exchange of tax information.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Marshall Islands 2012 Phase 1: Legal and Regulatory Framework by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Marshall Islands 2012 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-11-28 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Marshall Islands' legal and regulatory framework for the exchange of tax information.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2012 Combined: Phase 1 + Phase 2 by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2012 Combined: Phase 1 + Phase 2 written by OECD and published by OECD Publishing. This book was released on 2012-10-29 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Argentina's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: People's Republic of China 2012 Combined: Phase 1 + Phase 2 by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: People's Republic of China 2012 Combined: Phase 1 + Phase 2 written by OECD and published by OECD Publishing. This book was released on 2012-06-20 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the People's Republic of China's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2012 Phase 1: Legal and Regulatory Framework by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Lucia 2012 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-06-20 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Saint Lucia's legal and regulatory framework for the exchange of tax information.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mexico 2012 Phase 1: Legal and Regulatory Framework by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mexico 2012 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-05 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Mexico's legal and regulatory framework for the exchange of tax information.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Marshall Islands 2012 Phase 1: Legal and Regulatory Framework by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Marshall Islands 2012 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-10-29 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Marshall Islands' legal and regulatory framework for the exchange of tax information.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Brazil 2012 Phase 1: Legal and Regulatory Framework by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Brazil 2012 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-05 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Brazil's legal and regulatory framework for the exchange of tax information.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Virgin Islands (British) 2013 Phase 2: Implementation of the Standard in Practice by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Virgin Islands (British) 2013 Phase 2: Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review of the British Virgin Islands, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guatemala 2012 Phase 1: Legal and Regulatory Framework by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guatemala 2012 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-05-02 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Guatemala's legal and regulatory framework for the exchange of tax information.