Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Gibraltar 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 Gibraltar.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Israel 2016 Supplementary Report 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 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 2 Peer Review Report for Israel.
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 Cyprus 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 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the Phase 2 Global Forum Peer Review for Cyprus, as well as a revised version of the Phase 1 review.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Israel 2024 Second Round Combined Review Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2024-07-19 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Israel, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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 158 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 Peer Reviews Israel 2014 Phase 2 Implementation of the Standard in Practi written by Oecd and published by OCDE. This book was released on 2014-10-29 with total page 122 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 Mexico 2014 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-08-04 with total page 131 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 Mexico.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Slovenia 2014 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-04-24 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews The Netherlands 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 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes Phase 1 and Phase 2 reviews for the Netherlands, now updated to include Phase 2 ratings.
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 Samoa 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 126 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 Samoa.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Colombia 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 134 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 Colombia.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Federation of Saint Kitts and Nevis 2014 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-08-04 with total page 152 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 Federation of Saint Kitts and Nevis.
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 170 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 Israel 2022 Second Round Phase 1 Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2022-11-09 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Israel. It refers to Phase 1 only (Legal and Regulatory Framework).
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cameroon 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 Cameroon.
