Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Ghana 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 115 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 Ghana.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Ghana 2014 Phase 2 Implementation of the Standard in Practic written by Oecd and published by OCDE. This book was released on 2014-10-29 with total page 111 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 ansparency 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 Peer Reviews Panama 2016 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 156 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 Panama.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report analyses the implementation of the EOIR standard by Ghana against the 2016 Terms of Reference. For purposes of assessing Ghana's practical implementation of the standard, the report reviews Ghana's practices in respect of EOI requests processed during the three year period from 1 October 2013 until 30 September 2016. This report concludes that Ghana is rated Partially Compliant overall. During the first round of reviews, the Global Forum evaluated Ghana against the 2010 Terms of Reference via its 2011 Phase 1 Report and its subsequent 2014 Phase 2 Report. The 2014 Report assigned an overall rating of Largely Compliant to Ghana.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews El Salvador 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 104 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 El Salvador.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Niue 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 104 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 Niue.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Grenada 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 Grenada.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by and published by OCDE. This book was released on 2014 with total page 0 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. The Global This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Belize. This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Belize. The Global lobal 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
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Gabon 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 116 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 Gabon.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Marshall Islands 2016 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 120 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 Marshall Islands.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews United Arab Emirates 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 172 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 the United Arab Emirates.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Switzerland 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 168 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 Switzerland.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Georgia 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 128 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 Georgia.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Albania 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 112 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 Albania.
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 Dominica 2016 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 128 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 Dominica.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Senegal 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 112 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 Senegal.
