Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Seychelles 2013 written by Oecd and published by OCDE. This book was released on 2013-12-01 with total page 111 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 ansparency 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 The Seychelles 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 115 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 the Seychelles.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report analyses the implementation of the international standard of transparency and exchange of information on request in the Seychelles on the second round of reviews conducted by the Global Forum. It assesses both the legal and regulatory framework in force as at 3 January 2020 and the practical implementation of this framework against the 2016 Terms of Reference, including in respect of EOI requests received and sent during the review period from 1 July 2015 to 30 June 2018. This report concludes that the Seychelles is rated overall Partially Compliant with the international standard. In 2015, the Global Forum evaluated the Seychelles against the 2010 Terms of Reference for both the legal implementation of the EOIR standard as well as its operation in practice. The report of that evaluation (the 2015 Report) concluded that the Seychelles was rated Largely Compliant overall.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Seychelles 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 2020-04-06 with total page 110 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 Seychelles.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Seychelles 2023 Second Round Supplementary Report Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2023-07-19 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews The Seychelles 2015 Supplementary Report Phase 2 Implementation of the Standard in Practice 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 contains the Supplementary Phase 2 Peer Review Report for The Seychelles.
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 2011 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Virgin Islands British 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 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review of the British Virgin Islands, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
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 2011 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Virgin Islands British 2013 written by Oecd and published by OCDE. This book was released on 2013-11 with total page 111 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
Download or read book Seychelles 2023 second Round Supplementary Report written by Global Forum on Transparency and Exchange of Information for Tax Purposes and published by . This book was released on 2023-07-19 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 a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of international standard of exchange of information on request (EOIR) and automatic exchange of information. The EOIR provides for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. All Global Forum members have agreed to have their implementation of the EOIR standard be assessed by peer review. In addition, non-members that are relevant to the Global Forum's work are also subject to review. The legal and regulatory framework of each jurisdiction is assessed as is the implementation of the EOIR framework in practice. The final result is a rating for each of the essential elements and an overall rating. The first round of reviews was conducted from 2010 to 2016. The Global Forum has agreed that all members and relevant non-members should be subject to a second round of review starting in 2016, to ensure continued compliance with and implementation of the EOIR standard. Whereas the first round of reviews was generally conducted as separate reviews for Phase 1 (review of the legal framework) and Phase 2 (review of EOIR in practice), the EOIR reviews commencing in 2016 combine both Phase 1 and Phase 2 aspects into one review. Final review reports are published and reviewed jurisdictions are expected to follow up on any recommendations made. 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 The Seychelles 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the Seychelles’ 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 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 Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Bermuda 2013 written by Organisation for Economic Co-Operation and Development and published by Organization for Economic. This book was released on 2013-11 with total page 115 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. This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Bermuda
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews The Seychelles 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the Seychelles’ 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 Seychelles 2012 Supplementary Report 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 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for The Seychelles.
