Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Germany 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-04-14 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Germany's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Ireland 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Ireland's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
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 Jersey 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-11-16 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Jersey's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Denmark 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Denmark's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
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 Japan 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-11-22 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the Japan's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews The Netherlands 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-10-26 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the United Kingdom's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Jersey 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-10-26 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Jersey's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
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 Spain 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-11-16 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the Spain's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by Organisation for Economic Co-operation and Development and published by . This book was released on 2011 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. 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.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Japan 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-10-26 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the Japan's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Norway 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Norway's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Germany 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-04-14 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Germany's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Spain 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-10-26 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the Spain's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews New Zealand 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-06-07 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of New Zealand's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
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 Germany 2011 written by Organisation for Economic Co-operation and Development and published by Organization for Economic Co-Operation & Development. This book was released on 2011-05-06 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: "April 2011 (reflecting the legal and regulatory framework as at October 2010)."
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews United States 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-06-07 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the United States' legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews United Kingdom 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-09-12 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the United Kingdom's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
