2011, ISBN: 9789264097230

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, 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 Inhoud: Taal: en; Bindwijze: E-book; Oorspronkelijke releasedatum: 09 februari 2011; Ebook Formaat: Adobe ePub; Betrokkenen: Hoofdauteur: Collective; Hoofdredacteur: Organization For Economic Co-Operation And Development; Hoofduitgeverij: OECD; Lees mogelijkheden: Lees dit ebook op: Android (smartphone en tablet) , Kobo e-reader , Desktop (Mac en Windows) , iOS (smartphone en tablet) , Windows (smartphone en tablet); Overige kenmerken: Studieboek: Nee; EAN: Engels | E-book | 9789264097230 | 09 februari 2011 | Adobe ePub, Boeken, Economie & Financiën, Financien & Boekhouding, Overheidsfinancien & Belastingen, OECD<

2002, ISBN: 9789264097230

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 Taxation, Finance & Investing, Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2011~~ Collective~~Taxation~~Finance & Investing~~9789264097230, en, Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2011, Collective, 9789264097230, OECD, 02/09/2011, , , , OECD, 02/09/2011<

2011, ISBN: 9789264097230

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: Mauritius 2… More...

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: Mauritius 2011: Combined: Phase 1 + Phase 2 ab 42.84 EURO 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: Mauritius 2011: Combined: Phase 1 + Phase 2 ab 42.84 EURO eBooks > Fachthemen & Wissenschaft > Politikwissenschaft<

2011, ISBN: 9789264097230

104 Seiten, This publication reviews the quality of Mauritius? legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effective… More...

104 Seiten, This publication reviews the quality of Mauritius? legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness., OECD Publishing<

2011, ISBN: 9789264097230

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