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Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews, Mauritius 2011 - OECD Publishing
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Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews, Mauritius 2011 - new book

2011, ISBN: 9789264097223

ID: 678634

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. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency Business Business eBook, Organisation for Economic Co-operation and Development

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Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews:: Mauritius 2011 Combined: Phase 1 + Phase
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Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews:: Mauritius 2011 Combined: Phase 1 + Phase - new book

2011, ISBN: 9789264097223

ID: 978926409722

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews:: Mauritius 2011 Combined: Phase 1 + Phase 2 Books, Business and Finance, Economics, Economic Development, Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews:: Mauritius 2011 Combined: Phase 1 + Phase Books>Business and Finance>Economics>Economic Development, Organization for Economic Cooperation & Developement

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Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for T - Oecd Publishing
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Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for T - Paperback

2011, ISBN: 9264097228, Lieferbar binnen 4-6 Wochen Shipping costs:Versandkostenfrei innerhalb der BRD

ID: 9789264097223

Internationaler Buchtitel. In englischer Sprache. Verlag: Organization for Economic Cooperation & Devel, 108 Seiten, L=156mm, B=234mm, H=6mm, Gew.=163gr, [GR: 27750 - TB/Steuern], [SW: - Business / Economics / Finance], Kartoniert/Broschiert

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Global Forum on Transparency and Exchange of Information for Tax Purposes: 2011, combined phase 1+ phase 2 - OECD Publishing
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Global Forum on Transparency and Exchange of Information for Tax Purposes: 2011, combined phase 1+ phase 2 - Paperback

2011, ISBN: 9789264097223

Paperback, [PU: Organization for Economic Co-operation and Development (OECD)], Taxation

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Global forum on transparency a -  Collectif
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Collectif:
Global forum on transparency a - new book

ISBN: 9789264097223

Collectif (Auteur) - Paru le 10/02/2011 chez Ocde Livre broché

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Details of the book - Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for T


EAN (ISBN-13): 9789264097223
ISBN (ISBN-10): 9264097228
Paperback
Publishing year: 2011
Publisher: Organization for Economic Cooperation & Devel
108 Pages
Weight: 0,163 kg
Language: eng/Englisch

Book in our database since 20.11.2012 08:25:05
Book found last time on 02.03.2018 12:43:53
ISBN/EAN: 9789264097223

ISBN - alternate spelling:
92-64-09722-8, 978-92-64-09722-3


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