Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Brazil 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 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Brazil, 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 Grenada 2014 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-10-29 with total page 122 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 Grenada.
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 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 San Marino 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 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for San Marino, 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 Argentina 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 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Argentina, now incorporating Phase 2 ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Brazil 2013 written by Oecd and published by OCDE. This book was released on 2013-12-01 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: On cover: Peer review report. On title page: November 2013 (reflecting the legal and regulatory framework as at March 2013)
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Luxembourg 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 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Luxembourg, 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 The Bahamas 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 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for the Bahamas, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Download or read book Austria 2013 written by Global Forum on Transparency and Exchange of Information for Tax Purposes and published by . This book was released on 2013 with total page 123 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.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Hong Kong China 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 138 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 Hong Kong, China.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Monaco 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 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the Phase 2 Global Tax Forum review for Monaco, as well as a revised version of the Phase 1 review.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews India 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 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for India, 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 Macao China 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 135 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 Macao, China.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews United States 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 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Singapore 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 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Singapore, as well as 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 Turks and Caicos Islands 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 111 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 Turks and Caicos.
