Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: El Salvador 2015 Phase 1: Legal and Regulatory Framework PDF Download
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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: OECD
Publisher: OECD Publishing
ISBN: 9264231307
Category :
Languages : en
Pages : 72
Get Book Here
Book Description
This publication reviews the quality of El Salvador's legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264245154
Category :
Languages : en
Pages : 82
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Book Description
This publication reviews the quality of Romania's legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264347127
Category :
Languages : en
Pages : 137
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Book Description
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request of El Salvador. It refers to Phase 1 only (Legal and Regulatory Framework).
Author: OECD
Publisher: OECD Publishing
ISBN: 9264237712
Category :
Languages : en
Pages : 84
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Book Description
This publication reviews the quality of Dominican Republic's legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264244468
Category :
Languages : en
Pages : 112
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Book Description
This publication reviews the quality of Azerbaijan's legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264250751
Category :
Languages : en
Pages : 104
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of El Salvador.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264383174
Category :
Languages : en
Pages : 46
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Book Description
This publication contains the Supplementary Phase 1 Peer Review Report for Guatemala.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264245049
Category :
Languages : en
Pages : 119
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Costa Rica.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264250670
Category :
Languages : en
Pages : 96
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Book Description
This publication reviews the quality of Croatia's legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD. OCDE
Publisher:
ISBN: 9789264231290
Category : Taxation
Languages : en
Pages : 0
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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. 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 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.
