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 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 Trinidad and Tobago 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Trinidad and Tobago’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 Spain 2013 written by Oecd and published by OCDE. This book was released on 2013-12-01 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: On cover: Peer review report combined: phase 1 + phase 2, incorporating phase 2 ratings. On title page: November 2013 (reflecting the legal and regulatory framework as at July 2011)
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 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 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains revised Phase 1 and Phase 2 review for Spain, now updated with ratings.
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.
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 France 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 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of France'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 Italy 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 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Italy'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 Spain 2019 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 2019-03-18 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Spain.
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 Liechtenstein 2011 written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]. This book was released on 1978 with total page 140 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 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 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 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 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 114 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.
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.
