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 106 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 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 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.
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Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Cyprus 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 2020-12-11 with total page 154 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 Cyprus.
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Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Cyprus 2020 Second Round Peer Review Report on the Exchange of Information on Request written by Global Forum on Transparency and Exchange of Information for Tax Purposes and published by . This book was released on 2020-12 with total page 150 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. This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Cyprus.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Korea 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 Korea.
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