Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews People s Republic of China 2012 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2012-06-20 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the People's Republic of China'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 Republic of Korea 2012 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2012-04-05 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Republic of Korea'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 Turkey 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 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Turkey'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 South Africa 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 revised Phase 1 and Phase 2 reviews of South Africa, now updated with ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews South Africa 2012 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2012-10-29 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines South Africa'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 Turkey 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 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the revised Phase 1 and Phase 2 reviews for Turkey, now updated with ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes People s Republic of China 2020 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 2020-09-01 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of the People's Republic of China.
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 Republic of Korea 2012 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2012-05-02 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the Republic of Korea's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Download or read book Sustainable Finance and Financial Crime written by Michel Dion and published by Springer Nature. This book was released on 2023-06-27 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainable finance is a holistic approach to the sustainability development goals (SDG), so that the interdependence between environmental, social, and governance issues is unveiled. Sustainable finance takes into account the various challenges following from social change and sustainability, the evolution of capital markets, and the development of efficient risk management practices. Governance issues are an integral part of sustainable finance. However, academic literature has generally neglected to consider strategies to prevent and fight financial crimes as a crucial component of sustainable finance. The aim of this book is to focus on the interconnectedness between sustainable finance and preventing/fighting financial crime, not only as a crucial governance issue, but also as a deep challenge for social and even environmental issues. There is no really sustainable finance without developing strong and efficient means to fight financial crimes.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Japan 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 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes Phase 1 and Phase 2 reports for Japan, now incorporating Phase 2 ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Greece 2012 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2012-06-20 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Greece'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 Macao China 2011 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 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Macao, China'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 Hong Kong China 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 138 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 Hong Kong, China.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Russian Federation 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 164 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 Russian Federation.
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 People s Republic of China 2013 written by Oecd and published by OCDE. This book was released on 2013-01-14 with total page 120 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. 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.
