Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Lesotho 2015 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-08-03 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Lesotho's 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 Lesotho 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 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 Lesotho.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Lesotho 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 141 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 Lesotho. 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 Peer Reviews Uganda 2015 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-08-03 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Uganda's legal and regulatory framework for the exchange of information for tax purposes.
Download or read book Etudes conomiques written by Oecd and published by OECD. This book was released on 2015-08-03 with total page 88 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.
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Switzerland 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 170 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 Switzerland.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews El Salvador 2015 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of El Salvador's 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 Burkina Faso 2015 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-08-03 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Burkina Faso's 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 Senegal 2015 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Senegal's legal and regulatory framework for the exchange of information for tax purposes.
Download or read book The Withdrawal of Correspondent Banking Relationships written by Mrs.Michaela Erbenova and published by International Monetary Fund. This book was released on 2016-06-30 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper focuses on the withdrawal of correspondent banking relationships (CBRs) in some jurisdictions post-global financial crisis. It describes existing evidence and consequences of the withdrawal of CBRs and explores drivers of this phenomenon drawing on recent surveys and select country information. While the withdrawal of CBRs has reached a critical level in some affected countries, which can have a systemic impact if unaddressed, macroeconomic consequences have not been identified so far at a global level. The paper presents responses from the international community to address this phenomenon, and explains the role that the IMF has been playing in this global effort, especially with regards to supporting member countries in the context of surveillance and technical assistance, facilitating dialogue among stakeholders, and encouraging data gathering efforts. The paper concludes by suggesting policy responses by public and private sector stakeholders needed to further mitigate potential negative impacts that could undermine financial stability, inclusion, growth and development goals.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Gabon 2015 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Gabon's 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 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 Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Ghana 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-05-12 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Ghana’s 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 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 Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews San Marino 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-03-02 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of San Marino’s legal and regulatory framework for the exchange of information for tax purposes.
