Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Lebanon 2012 written by Organisation for Economic Co-operation and Development and published by . This book was released on 2012 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 100 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 and www.eoi-tax.org.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Lebanon 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-06-20 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Lebanon'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 Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Lebanon 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-07-20 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Lebanon'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 Supplementary Peer Review Report Lebanon 2016 Phase 1 Legal and Regulatory Framework written by OECD Global Forum on Transparency and Exchange of Information for Tax Purposes and published by . This book was released on 2016 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a supplementary report on the amendments made by Lebanon to its legal and regulatory framework for transparency and exchange of information. It complements the Phase 1 review report which was adopted and published by the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) in June 2012 (the 2012 Report).

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Lebanon 2016 Supplementary Report Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2016-11-04 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Lebanon.

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 Peer Reviews Bahrain 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-09-12 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Bahrain'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 Lebanon 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 2019-07-30 with total page 122 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 Lebanon.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Czech Republic 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-05 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Czech Republic'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 United Arab Emirates 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-06-20 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the United Arab Emirates' 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 The Republic of Liberia 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-06-20 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Republic of Liberia'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 Russian Federation 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-10-29 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Russian Federation'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 Cyprus 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-05 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Cyprus' 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 Malta 2012 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-05 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Malta'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 United Arab Emirates 2014 Supplementary Report Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2014-04-24 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for the United Arab Emirates.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Qatar 2012 Supplementary Report Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-04-05 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Qatar.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Pakistan 2015 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-08-03 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Pakistan's legal and regulatory framework for the exchange of information for tax purposes.