Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Jamaica 2013 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2013-12-03 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Jamaica.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Jamaica 2013 written by and published by . This book was released on 2014-08-31 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains a Phase 2: Implementation of the Standards in Practice review, as well as revised version of the Phase 1: Legal and Regulatory Framework review already released for this country.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 120 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 jurisdictions 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 Jamaica 2013 written by and published by . This book was released on 2014-08-31 with total page 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 120 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 jurisdictions 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 Jamaica 2013 written by Organisation for Economic Co-Operation and Development and published by Organization for Economic. This book was released on 2013-12-01 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: On cover: Peer review report. On title page: November 2013 (reflecting the legal and regulatory framework as at August 2013)

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Jamaica 2017 Second Round Peer Review Report on the Exchange of Information on Request written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the first round of reviews, the Global Forum evaluated Jamaica against the 2010 Terms of Reference through two assessments: the 2010 Phase 1 Report and the 2013 Phase 2 Report (the 2013 Report). The 2013 Report assigned an overall rating of Largely Compliant to Jamaica. This report analyses the implementation of the EOIR standard as set out in the 2016 Terms of Reference by Jamaica in respect of its legal and regulatory framework and the practical application of that framework, including by reference to EOI requests processed during the period of 1 July 2013-30 June 2016. This report concludes that Jamaica is rated Partially Compliant overall. This report is reflecting the legal and regulatory framework as at May 2017.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Jamaica 2017 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 2017-08-21 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Jamaica.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Jamaica 2018 Second Round Supplementary Report Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2018-08-30 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Jamaica.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Jamaica 2010 Phase 1 written by OECD and published by OECD Publishing. This book was released on 2010-11-17 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Jamaica’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 Sweden 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 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains revised Phase 1 and Phase 2 reviews for Sweden, now updated with ratings.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews United Kingdom 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 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the revised Phase 1 and Phase 2 review for the United Kingdom, now including ratings.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Israel 2013 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2013-07-31 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Israel'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 Finland 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 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes Phase 1 and Phase 2 Global Forum Peer Reviews for Finland, now incorporating Phase 2 ratings.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Finland 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 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Finland'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 People s Republic of China 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 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for the People's Republic of China, now incorporating Phase 2 ratings.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews India 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 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for India, 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 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 United Kingdom 2018 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 2018-10-15 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of United Kingdom.