Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request

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Publisher : OECD Publishing
ISBN 13 : 9264746617
Total Pages : 147 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report) 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: Anguilla 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2023-07-19 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.

Anguilla 2023 (second Round, Supplementary Report)

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Author :
Publisher :
ISBN 13 : 9789264372160
Total Pages : 0 pages
Book Rating : 4.3/5 (721 download)

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Book Synopsis Anguilla 2023 (second Round, Supplementary Report) by : Global Forum on Transparency and Exchange of Information for Tax Purposes

Download or read book Anguilla 2023 (second Round, Supplementary Report) written by Global Forum on Transparency and Exchange of Information for Tax Purposes and published by . This book was released on 2023-07-19 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 a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of international standard of exchange of information on request (EOIR) and automatic exchange of information. The EOIR provides for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. All Global Forum members have agreed to have their implementation of the EOIR standard be assessed by peer review. In addition, non-members that are relevant to the Global Forum's work are also subject to review. The legal and regulatory framework of each jurisdiction is assessed as is the implementation of the EOIR framework in practice. The final result is a rating for each of the essential elements and an overall rating. The first round of reviews was conducted from 2010 to 2016. The Global Forum has agreed that all members and relevant non-members should be subject to a second round of review starting in 2016, to ensure continued compliance with and implementation of the EOIR standard. Whereas the first round of reviews was generally conducted as separate reviews for Phase 1 (review of the legal framework) and Phase 2 (review of EOIR in practice), the EOIR reviews commencing in 2016 combine both Phase 1 and Phase 2 aspects into one review. Final review reports are published and reviewed jurisdictions are expected to follow up on any recommendations made. 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: Dominica 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264575642
Total Pages : 107 pages
Book Rating : 4.2/5 (645 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) 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: Dominica 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2023-11-08 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264608494
Total Pages : 123 pages
Book Rating : 4.2/5 (646 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2023 (Second Round, Supplementary Report) 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: Seychelles 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2023-07-19 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request

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Author :
Publisher : OECD Publishing
ISBN 13 : 926492647X
Total Pages : 117 pages
Book Rating : 4.2/5 (649 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2023 (Second Round, Supplementary Report) 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: Botswana 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2023-11-08 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Seychelles 2023 (second Round, Supplementary Report)

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Publisher :
ISBN 13 : 9789264581043
Total Pages : 0 pages
Book Rating : 4.5/5 (81 download)

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Book Synopsis Seychelles 2023 (second Round, Supplementary Report) by : Global Forum on Transparency and Exchange of Information for Tax Purposes

Download or read book Seychelles 2023 (second Round, Supplementary Report) written by Global Forum on Transparency and Exchange of Information for Tax Purposes and published by . This book was released on 2023-07-19 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 a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of international standard of exchange of information on request (EOIR) and automatic exchange of information. The EOIR provides for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. All Global Forum members have agreed to have their implementation of the EOIR standard be assessed by peer review. In addition, non-members that are relevant to the Global Forum's work are also subject to review. The legal and regulatory framework of each jurisdiction is assessed as is the implementation of the EOIR framework in practice. The final result is a rating for each of the essential elements and an overall rating. The first round of reviews was conducted from 2010 to 2016. The Global Forum has agreed that all members and relevant non-members should be subject to a second round of review starting in 2016, to ensure continued compliance with and implementation of the EOIR standard. Whereas the first round of reviews was generally conducted as separate reviews for Phase 1 (review of the legal framework) and Phase 2 (review of EOIR in practice), the EOIR reviews commencing in 2016 combine both Phase 1 and Phase 2 aspects into one review. Final review reports are published and reviewed jurisdictions are expected to follow up on any recommendations made. 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: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request

Download Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264746234
Total Pages : 118 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) 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: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2020-04-06 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.

World Migration Report 2020

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Author :
Publisher : United Nations
ISBN 13 : 9290687894
Total Pages : 492 pages
Book Rating : 4.2/5 (96 download)

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Book Synopsis World Migration Report 2020 by : United Nations

Download or read book World Migration Report 2020 written by United Nations and published by United Nations. This book was released on 2019-11-27 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 2000, IOM has been producing world migration reports. The World Migration Report 2020, the tenth in the world migration report series, has been produced to contribute to increased understanding of migration throughout the world. This new edition presents key data and information on migration as well as thematic chapters on highly topical migration issues, and is structured to focus on two key contributions for readers: Part I: key information on migration and migrants (including migration-related statistics); and Part II: balanced, evidence-based analysis of complex and emerging migration issues.

Harmful Tax Practices

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Publisher :
ISBN 13 : 9789264311473
Total Pages : 63 pages
Book Rating : 4.3/5 (114 download)

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Book Synopsis Harmful Tax Practices by : Oecd

Download or read book Harmful Tax Practices written by Oecd and published by . This book was released on 2019-01-29 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members' preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.

The Withdrawal of Correspondent Banking Relationships

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498336531
Total Pages : pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis The Withdrawal of Correspondent Banking Relationships by : Mrs.Michaela Erbenova

Download or read book The Withdrawal of Correspondent Banking Relationships written by Mrs.Michaela Erbenova and published by International Monetary Fund. This book was released on 2016-06-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper focuses on the withdrawal of correspondent banking relationships (CBRs) in some jurisdictions post-global financial crisis. It describes existing evidence and consequences of the withdrawal of CBRs and explores drivers of this phenomenon drawing on recent surveys and select country information. While the withdrawal of CBRs has reached a critical level in some affected countries, which can have a systemic impact if unaddressed, macroeconomic consequences have not been identified so far at a global level. The paper presents responses from the international community to address this phenomenon, and explains the role that the IMF has been playing in this global effort, especially with regards to supporting member countries in the context of surveillance and technical assistance, facilitating dialogue among stakeholders, and encouraging data gathering efforts. The paper concludes by suggesting policy responses by public and private sector stakeholders needed to further mitigate potential negative impacts that could undermine financial stability, inclusion, growth and development goals.

The Convention on Mutual Administrative Assistance in Tax Matters Twentieth Anniversary Edition

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Author :
Publisher : OECD Publishing
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Convention on Mutual Administrative Assistance in Tax Matters Twentieth Anniversary Edition by : Council of Europe, France

Download or read book The Convention on Mutual Administrative Assistance in Tax Matters Twentieth Anniversary Edition written by Council of Europe, France and published by OECD Publishing. This book was released on 2008-03-26 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered ...

The IRS Research Bulletin

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Publisher :
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis The IRS Research Bulletin by :

Download or read book The IRS Research Bulletin written by and published by . This book was released on 1993 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Action Plan on Base Erosion and Profit Shifting

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264202714
Total Pages : 44 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Action Plan on Base Erosion and Profit Shifting by : OECD

Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Powering the Digital Economy: Opportunities and Risks of Artificial Intelligence in Finance

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1589063953
Total Pages : 35 pages
Book Rating : 4.5/5 (89 download)

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Book Synopsis Powering the Digital Economy: Opportunities and Risks of Artificial Intelligence in Finance by : El Bachir Boukherouaa

Download or read book Powering the Digital Economy: Opportunities and Risks of Artificial Intelligence in Finance written by El Bachir Boukherouaa and published by International Monetary Fund. This book was released on 2021-10-22 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the impact of the rapid adoption of artificial intelligence (AI) and machine learning (ML) in the financial sector. It highlights the benefits these technologies bring in terms of financial deepening and efficiency, while raising concerns about its potential in widening the digital divide between advanced and developing economies. The paper advances the discussion on the impact of this technology by distilling and categorizing the unique risks that it could pose to the integrity and stability of the financial system, policy challenges, and potential regulatory approaches. The evolving nature of this technology and its application in finance means that the full extent of its strengths and weaknesses is yet to be fully understood. Given the risk of unexpected pitfalls, countries will need to strengthen prudential oversight.

Tax Havens

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (15 download)

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Book Synopsis Tax Havens by : Jane Gravelle

Download or read book Tax Havens written by Jane Gravelle and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report discusses the State of the Union address, which is a communication between the President and Congress in which the chief executive reports on the current conditions of the United States and provides policy proposals for the upcoming legislative year.

World Investment Report 2019

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Publisher :
ISBN 13 : 9789211129496
Total Pages : 236 pages
Book Rating : 4.1/5 (294 download)

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Book Synopsis World Investment Report 2019 by : United Nations Publications

Download or read book World Investment Report 2019 written by United Nations Publications and published by . This book was released on 2019-08-16 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report focuses on special economic zones (SEZs) which are widely used across most developing and many developed economies. It explores the place of SEZs in today's global investment landscape and provides guidance for policymakers on how to make SEZs work for sustainable development. It presents international investment trends and prospects at global, regional and national levels, as well as the evolution of international production and global value chains. It analyses the latest developments in new policy measures for investment promotion, facilitation and regulation around the world.

Global Corruption Report: Sport

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Author :
Publisher : Routledge
ISBN 13 : 1317443756
Total Pages : 399 pages
Book Rating : 4.3/5 (174 download)

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Book Synopsis Global Corruption Report: Sport by : Transparency International

Download or read book Global Corruption Report: Sport written by Transparency International and published by Routledge. This book was released on 2016-02-05 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sport is a global phenomenon engaging billions of people and generating annual revenues of more than US$ 145 billion. Problems in the governance of sports organisations, fixing of matches and staging of major sporting events have spurred action on many fronts. Yet attempts to stop corruption in sport are still at an early stage. The Global Corruption Report (GCR) on sport is the most comprehensive analysis of sports corruption to date. It consists of more than 60 contributions from leading experts in the fields of corruption and sport, from sports organisations, governments, multilateral institutions, sponsors, athletes, supporters, academia and the wider anti-corruption movement. This GCR provides essential analysis for understanding the corruption risks in sport, focusing on sports governance, the business of sport, planning of major events, and match-fixing. It highlights the significant work that has already been done and presents new approaches to strengthening integrity in sport. In addition to measuring transparency and accountability, the GCR gives priority to participation, from sponsors to athletes to supporters an essential to restoring trust in sport.