Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Jersey 2014 Supplementary Report Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2014-08-04 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Jersey.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Jersey 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 2017-11-17 with total page 172 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 Jersey.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Jersey 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 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes Phase 1 and Phase 2 review for Jersey, now incorporating Phase 2 ratings.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews The Seychelles 2015 Supplementary Report 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 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 2 Peer Review Report for The Seychelles.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Switzerland 2015 Supplementary Report Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Switzerland.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Austria 2015 Supplementary Report Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-08-03 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 2 Peer Review Report for Austria.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Colombia 2014 written by OECD Publishing and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation 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. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes San Marino 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 2018-07-16 with total page 104 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 San Marino.

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Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Hungary 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 148 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 Hungary.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global forum on transparency and exchange of information for tax purposes peer written by OCDE and published by . This book was released on 2016-02-06 with total page 88 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 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.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

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 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second round report analyses the implementation of the standard by India in respect of EOI requests received during the period of 1 July 2013 to 30 June 2016 against the 2016 Terms of Reference. This second round report concludes that India is now rated Largely Compliant overall. It is reflecting the legal and regulatory framework as at August 2017.

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.