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

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 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264746234
Category :
Languages : en
Pages : 118

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Book Description
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.

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

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 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264746234
Category :
Languages : en
Pages : 118

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Book Description
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.

Global Forum on Transparency and Exchange of Information for Tax Purposes

Global Forum on Transparency and Exchange of Information for Tax Purposes PDF Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264283749
Category : Exchange of government information
Languages : en
Pages : 0

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Book Description
This second round report analyses the implementation of the standard by India in respect of EOI requests received during the period of 1 July 2013 to 30 June 2016 against the 2016 Terms of Reference. This second round report concludes that India is now rated Largely Compliant overall. It is reflecting the legal and regulatory framework as at August 2017.

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326

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Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Peer Review of the Automatic Exchange of Financial Account Information 2021

Peer Review of the Automatic Exchange of Financial Account Information 2021 PDF Author:
Publisher:
ISBN: 9789264803701
Category :
Languages : en
Pages : 0

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Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction's domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 102 jurisdictions that committed to commence AEOI from 2017, 2018 or 2019. A summary is also provided of the Global Forum's reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.

Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition

Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9789264107236
Category :
Languages : en
Pages : 228

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Book Description
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.

Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82

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Book Description
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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 Phase 2: Implementation of the Standard in Practice

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 Phase 2: Implementation of the Standard in Practice PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264258876
Category :
Languages : en
Pages : 170

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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264206000
Category :
Languages : en
Pages : 109

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Book Description
This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ukraine 2016 Phase 1: Legal and Regulatory Framework

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ukraine 2016 Phase 1: Legal and Regulatory Framework PDF Author: OECD
Publisher: OECD Publishing
ISBN: 926425871X
Category :
Languages : en
Pages : 98

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Book Description
This publication reviews the quality of Ukraine's legal and regulatory framework for the exchange of information for tax purposes.

Global Forum on Transparency and Exchange of Information for Tax Purposes

Global Forum on Transparency and Exchange of Information for Tax Purposes PDF Author: OECD. Publishing
Publisher:
ISBN: 9781283224208
Category : Taxation
Languages : en
Pages : 103

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Book Description
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 commentar.