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.
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 Turks and Caicos 2013 written by Oecd and published by OCDE. This book was released on 2013-12-01 with total page 108 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 August 2013)
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Turks and Caicos Islands 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-09-12 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Turks and Caicos' 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 Cayman 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 Standard in Practice” review for the Cayman Islands, 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 Malta 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 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Malta, 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 Jamaica 2013 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2013-12-03 with total page 134 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 Jamaica.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Ghana 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 115 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 Ghana.
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 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 El Salvador 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 104 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 El Salvador.
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 Virgin Islands British 2013 written by Oecd and published by OCDE. This book was released on 2013-11 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 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. 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 Peer Reviews Montserrat 2014 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-08-04 with total page 92 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 Montserrat.
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 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 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.
