Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Argentina 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 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Argentina, now incorporating Phase 2 ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Argentina 2023 Second Round Combined Review 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 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Argentina 2013 written by Oecd and published by OCDE. This book was released on 2013-12-01 with total page 98 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. 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.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Argentina 2021 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 2021-06-24 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Argentina. It refers to Phase 1 only (Legal and Regulatory Framework).
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.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Uruguay 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 146 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 Uruguay.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Jamaica 2018 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 2018-08-30 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Jamaica.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Chile 2014 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-08-04 with total page 123 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 Chile.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Jamaica 2017 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 2017-08-21 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Jamaica.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Mexico 2014 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-08-04 with total page 131 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 Mexico.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Aruba 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 129 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 Aruba.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Slovenia 2014 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-04-24 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Sint Maarten 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-08-03 with total page 148 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 Sint Maarten.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Israel 2016 Supplementary Report Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-11-04 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 2 Peer Review Report for Israel.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Lithuania 2013 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2013-07-31 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Lithuania's legal and regulatory framework for the exchange of tax information.
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.
Download or read book 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 2013-04-11 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.
