Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Romania 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-11-04 with total page 112 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 Romania.
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 2016 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Costa Rica. 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 Panama 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-11-04 with total page 158 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 Panama.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews El Salvador 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 104 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 El Salvador.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Switzerland 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 170 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 Switzerland.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Gabon 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 116 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 Gabon.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Niue 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 104 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 Niue.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Nigeria 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 156 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 Nigeria.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Georgia 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 128 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 Georgia.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Dominica 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-11-04 with total page 128 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 Dominica.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Romania 2024 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 2024-03-28 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Dominican Republic 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-11-04 with total page 128 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 Dominican Republic.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Albania 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 112 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 Albania.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cameroon 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 114 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 Cameroon.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Burkina Faso 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-11-04 with total page 130 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 Burkina Faso.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Romania 2015 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 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Romania's legal and regulatory framework for the exchange of information for tax purposes.
