Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2015 (Supplementary Report) Phase 2: Implementation of the Standard in Practice PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264388869
Category :
Languages : en
Pages : 100
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Austria.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264388869
Category :
Languages : en
Pages : 100
Get Book Here
Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Austria.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264202579
Category :
Languages : en
Pages : 127
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Book Description
This report contains the “Phase 2: Implementation of the Standard in Practice” review for Austria, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264649026
Category :
Languages : en
Pages : 116
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Luxembourg.
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264488021
Category :
Languages : en
Pages : 88
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for the British Virgin Islands.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264231668
Category :
Languages : en
Pages : 146
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uruguay.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264245081
Category :
Languages : en
Pages : 158
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Liechtenstein.
Author: Global Forum on Transparency and Exchange of Information for Tax Purposes
Publisher:
ISBN: 9789264202566
Category : Austria
Languages : en
Pages : 123
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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 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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264245103
Category :
Languages : en
Pages : 126
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Samoa.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264202633
Category :
Languages : en
Pages : 115
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Book Description
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264231439
Category :
Languages : en
Pages : 129
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Aruba.
