Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 Phase 2: Implementation of the Standard in Practice PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264223037
Category :
Languages : en
Pages : 122
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264223037
Category :
Languages : en
Pages : 122
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada.
Author: Oecd
Publisher: OCDE
ISBN: 9789264222953
Category : Business & Economics
Languages : en
Pages : 117
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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 ansparency 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.
Author: OECD
Publisher: OECD Publishing
ISBN: 926426616X
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 Panama.
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: 9264258795
Category :
Languages : en
Pages : 116
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gabon.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264250875
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 Niue.
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264266127
Category :
Languages : en
Pages : 128
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominica.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264223134
Category :
Languages : en
Pages : 118
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264266186
Category :
Languages : en
Pages : 112
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Romania.
