Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews, Georgia 2014

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Author :
Publisher : Organization for Economic
ISBN 13 : 9789264217423
Total Pages : 82 pages
Book Rating : 4.2/5 (174 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews, Georgia 2014 by : Oecd

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews, Georgia 2014 written by Oecd and published by Organization for Economic. This book was released on 2014-08-04 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 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. 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.The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews, Colombia 2014

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Author :
Publisher :
ISBN 13 : 9789264210165
Total Pages : 0 pages
Book Rating : 4.2/5 (11 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews, Colombia 2014 by : OECD Publishing

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews, Colombia 2014 written by OECD Publishing and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation 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. 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. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes

Peer Review Report, Phase 1, Legal and Regulatory Framework, Gabon

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Author :
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264244474
Total Pages : 80 pages
Book Rating : 4.2/5 (444 download)

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Book Synopsis Peer Review Report, Phase 1, Legal and Regulatory Framework, Gabon by :

Download or read book Peer Review Report, Phase 1, Legal and Regulatory Framework, Gabon written by and published by Org. for Economic Cooperation & Development. This book was released on 2015 with total page 80 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. 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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Pakistan 2015: Phase 1: Legal and Regulatory Framework

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Author :
Publisher :
ISBN 13 : 9789264237759
Total Pages : 76 pages
Book Rating : 4.2/5 (377 download)

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cyprus 2013 Phase 2: Implementation of the Standard in Practice

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264205489
Total Pages : 115 pages
Book Rating : 4.2/5 (642 download)

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Etudes économiques de l'OCDE.

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Author :
Publisher :
ISBN 13 : 9789264231290
Total Pages : 68 pages
Book Rating : 4.2/5 (312 download)

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Book Synopsis Etudes économiques de l'OCDE. by : Oecd

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Kenya 2013

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Author :
Publisher : OCDE
ISBN 13 : 9789264205413
Total Pages : 82 pages
Book Rating : 4.2/5 (54 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Kenya 2013 by : Oecd

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Kenya 2013 written by Oecd and published by OCDE. This book was released on 2013-12-01 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents the Phase 1 Global Tax Forum Peer Review of Kenya for 2013.

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: Estonia 2011 Phase 1: Legal and Regulatory Framework

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Author :
Publisher : OECD Publishing
ISBN 13 : 9789264108745
Total Pages : 0 pages
Book Rating : 4.1/5 (87 download)

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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: Estonia 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: Estonia 2011 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-05-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Estonia’s legal and regulatory framework for the exchange of information for tax purposes.

Peer Review Report - Pahse 1 Legal and Regulatory Framework

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Author :
Publisher : OCDE
ISBN 13 : 9789264210189
Total Pages : 72 pages
Book Rating : 4.2/5 (11 download)

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Book Synopsis Peer Review Report - Pahse 1 Legal and Regulatory Framework by : Oecd

Download or read book Peer Review Report - Pahse 1 Legal and Regulatory Framework written by Oecd and published by OCDE. This book was released on 2014-04-24 with total page 72 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. 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.The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Japan 2013

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Author :
Publisher : OCDE
ISBN 13 : 9789264205758
Total Pages : 113 pages
Book Rating : 4.2/5 (57 download)

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Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Japan 2013 written by Oecd and published by OCDE. This book was released on 2013-12-01 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: On cover: Peer review report. On title page: November 2013 (reflecting the legal and regulatory framework as at January 2013)

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sweden 2013 Combined: Phase 1 + Phase 2

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264192026
Total Pages : 108 pages
Book Rating : 4.2/5 (641 download)

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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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sweden 2013

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Author :
Publisher : Organization for Economic
ISBN 13 : 9789264205932
Total Pages : 103 pages
Book Rating : 4.2/5 (59 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sweden 2013 by : Global Forum on Transparency and Exchange of Information for Tax Purposes

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sweden 2013 written by Global Forum on Transparency and Exchange of Information for Tax Purposes and published by Organization for Economic. This book was released on 2013 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: "November 2013 (reflecting the legal and regulatory framework as at December 2012)."

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Greece 2013

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Author :
Publisher : OCDE
ISBN 13 : 9789264205659
Total Pages : 116 pages
Book Rating : 4.2/5 (56 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Greece 2013 by : Oecd

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Greece 2013 written by Oecd and published by OCDE. This book was released on 2013-12-01 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: On cover: Peer review report. Dated November 2013 (reflecting the legal and regulatory framework as at April 2012)

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2013

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Author :
Publisher : OCDE
ISBN 13 : 9789264205734
Total Pages : 106 pages
Book Rating : 4.2/5 (57 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2013 by : Oecd

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2013 written by Oecd and published by OCDE. This book was released on 2013-12-01 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: On cover: Peer review report. On title page: November 2013 (reflecting the legal and regulatory framework as at March 2011)

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 Phase 1: Legal and Regulatory Framework

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264096906
Total Pages : 83 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis 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: San Marino 2011 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 83 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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Colombia 2014 Phase 1: Legal and Regulatory Framework

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Author :
Publisher : OECD Publishing
ISBN 13 : 926421030X
Total Pages : 91 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Colombia 2014 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: Colombia 2014 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2014-04-24 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cayman Islands 2011 (Supplementary Report) Phase 1: Legal and Regulatory Framework

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Publisher : OECD Publishing
ISBN 13 : 9264418148
Total Pages : 46 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cayman Islands 2011 (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: Cayman Islands 2011 (Supplementary Report) 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 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for the Cayman Islands.