Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by Organisation for Economic Co-operation and Development and published by Organization for Economic. This book was released on 2014 with total page 0 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.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 Nauru 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 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Nauru.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Nauru 2013 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2013-05-01 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Nauru'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 Vanuatu 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 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Vanuatu.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Ukraine 2016 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Ukraine'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 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 Nauru 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 82 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 Nauru.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Panama 2015 Supplementary Report Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Second Supplementary Phase 1 Peer Review Report for Panama.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Marshall Islands 2015 Supplementary Report 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 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for the Marshall Islands.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Niue 2014 Supplementary Report Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2014-08-04 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Niue.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews United States 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 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews San Marino 2011 Supplementary Report Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-10-26 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for San Marino.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Sweden 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 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Sweden'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 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 Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews The Bahamas 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-05-06 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the Bahama’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 The Federated States of Micronesia 2014 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 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia.
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 Virgin Islands British 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-09-20 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the British Virgin Islands' legal and regulatory framework for the exchange of information for tax purposes.
