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Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Romania 2015 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 by :
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by and published by Org. for Economic Cooperation & Development. This book was released on 2015 with total page 77 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 120 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.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Romania 2015 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: Romania 2015 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Romania's legal and regulatory framework for the exchange of information for tax purposes.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2015 (Supplementary Report) 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: Panama 2015 (Supplementary Report) Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Second Supplementary Phase 1 Peer Review Report for Panama.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2011 Combined: Phase 1 + Phase 2 by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2011 Combined: Phase 1 + Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-06-07 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the United States' legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sweden 2013 Combined: Phase 1 + Phase 2 by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sweden 2013 Combined: Phase 1 + Phase 2 written by OECD and published by OECD Publishing. This book was released on 2013-04-11 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Sweden'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 by : Oecd
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by Oecd and published by Org. for Economic Cooperation & Development. This book was released on 2015 with total page 88 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 120 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.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominican Republic 2015: Phase 1: Legal and Regulatory Framewo by : Oecd
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominican Republic 2015: Phase 1: Legal and Regulatory Framewo written by Oecd and published by . This book was released on 2015-08-03 with total page 82 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 120 jurisdictions which participate in the work of the Global Forum on an equal footing. mThe 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.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: El Salvador 2015 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: El Salvador 2015 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of El Salvador's legal and regulatory framework for the exchange of information for tax purposes.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report summarizes the legal and regulatory framework for transparency and exchange of information in Romania as well as the practical implementation of that framework. It reflects the legal and regulatory framework as at August 2016.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ukraine 2016 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: Ukraine 2016 Phase 1: Legal and Regulatory Framework written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2016 with total page 0 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 130 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.
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: Austria 2011 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: Austria 2011 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-09-12 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Austria's legal and regulatory framework for the exchange of information for tax purposes.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Poland 2013 Phase 1: Legal and Regulatory Framework by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Poland 2013 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2013-05-01 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Poland'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: San Marino 2011 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: San Marino 2011 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-03-02 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of San Marino’s legal and regulatory framework for the exchange of information for tax purposes.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2015 (Supplementary Report) 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: Switzerland 2015 (Supplementary Report) Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Switzerland.
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: Malaysia 2011 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: Malaysia 2011 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-11-16 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Malaysia's legal and regulatory framework for the exchange of information for tax purposes.
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: Dominica 2015 (Supplementary Report) 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: Dominica 2015 (Supplementary Report) Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Dominica.