Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Burkina Faso 2016 Phase 2: Implementation of the Standard in Practice PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264266070
Category :
Languages : en
Pages : 130
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Burkina Faso.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264266070
Category :
Languages : en
Pages : 130
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Burkina Faso.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264237437
Category :
Languages : en
Pages : 96
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Book Description
This publication reviews the quality of Burkina Faso's legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264244514
Category :
Languages : en
Pages : 80
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Book Description
This publication reviews the quality of Senegal's legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264647619
Category :
Languages : en
Pages : 131
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Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Author: OECD
Publisher: OECD Publishing
ISBN: 926423361X
Category :
Languages : en
Pages : 86
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Book Description
This publication reviews the quality of Morocco's legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264440771
Category :
Languages : en
Pages : 150
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Book Description
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Morocco.
Author: Oecd
Publisher:
ISBN: 9789264237421
Category : Business & Economics
Languages : en
Pages : 94
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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 120 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.
Author: Nicholas Ryder
Publisher: Routledge
ISBN: 1000028682
Category : Law
Languages : en
Pages : 227
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Book Description
Globalisation has opened new avenues to corruption. Corrupt practices are proliferating not only within national borders but across different countries. Despite many national and international anti-corruption bodies and strategies, corruption far from being eradicated. There is an urgent global demand for a better understanding of corruption as a phenomenon and a thorough assessment of the existing regulatory remedies, towards the establishment of more effective (and possibly uniform) anti-corruption measures. Our previous collection, Corruption in the Global Era (Routledge, 2019), analysed the causes, the sources, and the forms of manifestation of global corruption. An ideal continuation of that volume, this book moves from the analysis of the phenomenon of corruption to that of the regulatory remedies against corruption and for the promotion of integrity. Corruption, Integrity and the Law provides a unique interdisciplinary assessment of the global anti-corruption legal framework. The collection gathers top experts in different fields of both the academic and the professional world – including criminal law, EU law, international law, competition law, corporate law and ethics. It analyses legal instruments adopted not only at a supranational level but also by different countries, in the attempt of establishing an interdisciplinary and comparative dialogue between theory and practice and between different legal systems towards a better global promotion of integrity. This book will be of value to researchers, academics and students in the fields of law, criminology, sociology, economics, ethics as well as professionals – especially solicitors, barristers, businessmen and public servants.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264231307
Category :
Languages : en
Pages : 72
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Book Description
This publication reviews the quality of El Salvador's legal and regulatory framework for the exchange of information for tax purposes.
Author: Global Forum on Transparency and Exchange of Information for Tax Purposes
Publisher:
ISBN: 9789264244450
Category :
Languages : en
Pages : 106
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Book Description
he 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 120 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.
