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 Belize 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 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Belize'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 Belize 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 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Belize'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 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

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Nigeria 2013 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents the Phase 1 Global Tax Forum Peer Review of Nigeria for 2013.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Belize 2014 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-10-29 with total page 122 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 Belize.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Portugal 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 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Portugal'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 Azerbaijan 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 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Azerbaijan's legal and regulatory framework for the exchange of information for tax purposes.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Georgia 2014 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2014-08-04 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes.

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.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Latvia 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 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Croatia 2016 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Croatia's legal and regulatory framework for the exchange of information for tax purposes.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Belize 2023 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 2023-07-19 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Jamaica 2013 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2013-12-03 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Jamaica.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Guatemala 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-05 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Guatemala'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 Tunisia 2016 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Tunisia's legal and regulatory framework for the exchange of information for tax purposes.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Guatemala 2015 Supplementary Report 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 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Guatemala.