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 written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second round report analyses the implementation of the standard by India in respect of EOI requests received during the period of 1 July 2013 to 30 June 2016 against the 2016 Terms of Reference. This second round report concludes that India is now rated Largely Compliant overall. It is reflecting the legal and regulatory framework as at August 2017.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Bulgaria 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 151 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 Bulgaria, 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 Liberia 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 118 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 Liberia.
Download or read book Global forum on transparency and exchange of information for tax purposes peer written by Collectif and published by . This book was released on 2016-03-12 with total page 80 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 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 Armenia 2024 Second Round Phase 1 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 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Georgia 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 130 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 Georgia, 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 Lithuania 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 2024-07-19 with total page 147 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 (EOIR) in Lithuania, 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 Mexico 2023 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 2023-03-28 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Cameroon 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 131 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 Cameroon, 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 Nicaragua 2023 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 2023-03-28 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Thailand 2023 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 2023-11-08 with total page 127 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 Thailand, 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 Paraguay 2023 Second Round Phase 1 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 145 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Poland 2023 Second Round Combined Review Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2023-11-08 with total page 150 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 Poland, 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 Serbia 2023 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 2023-11-08 with total page 154 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 Serbia, 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 Finland 2022 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 2022-08-16 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Finland.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Mauritania 2023 Second Round Phase 1 Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2023-11-08 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
