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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 Tax Purposes Peer Reviews: France 2011: Combined: Phase 1 + Phase 2 - OECD Publishing (Ed.)

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OECD Publishing (Ed.):
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: France 2011: Combined: Phase 1 + Phase 2 - new book

2011, ISBN: 9789264114708

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 i… More...

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<

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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 f... - OECD Paris

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OECD Paris:
Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information f... - new book

2011, ISBN: 9789264114708

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: France 2011… More...

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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 f...

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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 f... - new book

2011, ISBN: 9789264114708

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: France 2011… More...

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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 Tax Purposes Peer Reviews: France 2011 Combined: Phase 1 + Phase 2 - OECD

SAMPLE

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OECD:
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: France 2011 Combined: Phase 1 + Phase 2 - new book

2011, ISBN: 9789264114708

98 Seiten, This publication reviews the quality of France's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectivenes… More...

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 Combined: Phase 1 + Phase 2 - Oecd

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Oecd:
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 Combined: Phase 1 + Phase 2 - First edition

2011, ISBN: 9789264114708

eBooks, eBook Download (PDF), Auflage, [PU: OECD Publishing], [ED: 1], OECD Publishing, 2011

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OECD Publishing (Ed.):

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: France 2011: Combined: Phase 1 + Phase 2 - new book

2011, ISBN: 9789264114708

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 i… More...

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<

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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 f... - OECD Paris

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OECD Paris:

Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information f... - new book

2011, ISBN: 9789264114708

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: France 2011… More...

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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 f...

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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 f... - new book

2011

ISBN: 9789264114708

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: France 2011… More...

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OECD:
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: France 2011 Combined: Phase 1 + Phase 2 - new book

2011, ISBN: 9789264114708

98 Seiten, This publication reviews the quality of France's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectivenes… More...

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 Combined: Phase 1 + Phase 2 - Oecd

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Oecd:
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 Combined: Phase 1 + Phase 2 - First edition

2011, ISBN: 9789264114708

eBooks, eBook Download (PDF), Auflage, [PU: OECD Publishing], [ED: 1], OECD Publishing, 2011

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Details of the book

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 Combined: Phase 1 + Phase 2

Author:	Global Forum on Transparency and Exchange of Information for Tax Purposes
Title:	Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 Combined: Phase 1 + Phase 2
ISBN:	9789264114708

Details of the book - Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 Combined: Phase 1 + Phase 2

EAN (ISBN-13): 9789264114708
Publishing year: 2011
Publisher: OECD Publishing

Book in our database since 2007-07-25T00:03:33+01:00 (London)
Detail page last modified on 2023-11-13T10:13:17+00:00 (London)
ISBN/EAN: 9789264114708

ISBN - alternate spelling:
978-92-64-11470-8
Alternate spelling and related search-keywords:
Book title: forum, purposes

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