Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cook Islands 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-03-16 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 the Cook Islands.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Czech Republic 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-05-26 with total page 140 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 Czech Republic.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Cook Islands 2022 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 2022-08-16 with total page 113 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 the Cook Islands. It refers to Phase 1 only (Legal and Regulatory Framework).

Download or read book Asia Pacific Trusts Law Volume 2 written by Ying Khai Liew and published by Bloomsbury Publishing. This book was released on 2022-12-15 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together leading legal scholars and practitioners from across the Asia-Pacific region to probe the ways in which trusts law has been adapted by various jurisdictions, and to analyse their causes and effects. The contributions discuss how the trust structure, with its inherent malleability, has been adapted to meet a diverse set of local needs, including social, religious, economic, commercial, or even historical needs. But in most instances, those needs - and the ways in which trusts law has been adapted to meet them - are not unique to a single jurisdiction: they often (coincidentally or otherwise) find much in common with others. By making its readers aware of the commonality of needs in Asia- Pacific, this book also aims to encourage coordination and cooperation in utilising trusts law to address shared concerns across the region.

Download or read book Asia Pacific Trusts Law Volume 1 written by Ying Khai Liew and published by Bloomsbury Publishing. This book was released on 2021-08-26 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: At a time when Asia represents the fastest growing economic region, there is no better moment to consider what trusts law can contribute to societal stability and economic prosperity. This book does this by offering the first work that systematically explores trusts law across the region. Many Asian-Pacific jurisdictions have integrated and developed trusts law in their legal systems; either through colonial heritage or statutory activism. But the diversity of legal traditions and local contexts has resulted in trusts laws having a significantly varied impact across the region. In the modern globalised world there is growing need to adopt an outward looking approach in dealing with matters of common interest. This book answers this need by bringing together leading legal scholars and practitioners in the region to explore the theory and practice of trusts law, contextualised to specific jurisdictions in the Asia-Pacific. Exploring 17 jurisdictions in Asia, it bring both an academic and practitioner perspective to trusts law in the region.

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 The Cook Islands written by Asian Development Bank and published by Asian Development Bank. This book was released on 2015-10-01 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Cook Islands is among the best performing Pacific island economies, with many structures in place that support private sector investment, including an internationally competitive tax regime, an open trade regime, and good standards of education and health care. Future prospects are positive due to the growing tourism sector, and potential resource revenues from seabed minerals prospecting activities are another favorable development. The Government of the Cook Islands is committed to pursuing sustainable development through private-sector-led growth. Yet, the Cook Islands faces significant challenges in realizing its full potential, including a sluggish business entry process that discourages foreign investment, inadequate infrastructure that threatens to degrade the natural environment, complex land ownership and inadequate land use planning processes, and a weak collateral framework.

Download or read book Contemporary International Business in the Asia Pacific Region written by Alain Verbeke and published by Cambridge University Press. This book was released on 2019-04-02 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text introduces students to core business concepts and comprehensively covers a range of key areas in international business.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cook Islands 2015 Phase 2 Implementation of the Standard in written by Oecd and published by . This book was released on 2015-03-31 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 Republic of Korea 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 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes Phase 1 and Phase 2 reviews of the Republic of Korea, now incorporating Phase 2 ratings.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Samoa 2015 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 126 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 Samoa.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Sint Maarten 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-08-03 with total page 148 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 Sint Maarten.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Colombia 2015 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 134 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 Colombia.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Costa Rica 2015 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 119 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 Costa Rica.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Uruguay 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 146 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 Uruguay.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cura ao 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 150 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 Curaçao.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Aruba 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 129 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 Aruba.