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 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 New Zealand 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 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 reviews of New Zealand, now updated with ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Iceland 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 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 reviews of Iceland, now incorporating Phase 2 ratings.
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 Republic of Korea 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 reviews of the Republic of Korea, now incorporating Phase 2 ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Italy 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 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 reports for Italy, now inorporating Phase 2 ratings.
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 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 Denmark 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 Phase 1 and Phase 2 Global Forum Peer Reviews for Denmark, now incorporating Phase 2 ratings.
Download or read book People s Republic of China 2013 written by OCDE and published by . This book was released on 2014-03 with total page 0 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. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purpos.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Greece 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 includes Phase 1 and Phase 2 reviews for Greece incorporating Phase 2 ratings.
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.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Bulgaria 2016 Combined Phase 1 Phase 2 incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2016-11-04 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the revised Phase 1 + Phase 2 reviews for Bulgaria, now including ratings.
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 Republic of Korea 2013 written by OCDE and published by OCDE. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes Phase 1 and Phase 2 reviews of the Republic of Korea, now incorporating Phase 2 ratings. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are prim.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews France 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 contains Phase 1 and Phase 2 Global Forum Peer Reviews for France, incorporating Phase 2 ratings.
