Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Brazil 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 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Brazil'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 Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Brazil 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-24 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Brazil'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 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 Brazil 2013 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Brazil, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Uruguay 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-10-26 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Uruguay'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 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 2012-05-02 with total page 68 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 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 Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Mexico 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-24 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Mexico'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 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.
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 Slovak Republic 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-24 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Slovak Republic'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 United States 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 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.
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 Czech Republic 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-05-02 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Czech Republic'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 Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Belgium 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 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Belgium’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 Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Dominica 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-11-19 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Domenica'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 Slovak Republic 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 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Slovak Republic'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 Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Saint Lucia 2012 written by Global Forum on Transparency and Exchange of Information for Tax Purposes and published by Org. for Economic Cooperation & Development. This book was released on 2012-07-10 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 100 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. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency and www.eoi-tax.org.
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.
