Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Jersey 2013 Combined Phase 1 Phase 2 Incorporating Phase 2 Ratings

Author : Oecd
Publisher : OCDE
ISBN 13 : 9789264205772
Total Pages : 96 pages
Book Rating : 4.2/5 (57 download)

DOWNLOAD NOW!

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jersey 2013 written by Oecd and published by OCDE. This book was released on 2013-12-01 with total page 96 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 90 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. 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.