Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2013 Phase 2: Implementation of the Standard in Practice PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264206159
Category :
Languages : en
Pages : 134
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Book Description
This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Jamaica.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264206159
Category :
Languages : en
Pages : 134
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Book Description
This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Jamaica.
Author:
Publisher:
ISBN: 9781322087474
Category :
Languages : en
Pages :
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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 jurisdictions 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.For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency and www.eoi-tax.org.
Author:
Publisher:
ISBN: 9781322087528
Category :
Languages : en
Pages :
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Book Description
This report contains a Phase 2: Implementation of the Standards in Practice review, as well as revised version of the Phase 1: Legal and Regulatory Framework review already released for this country.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 jurisdictions 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.For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency and www.eoi-tax.org.
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: 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: 9264202773
Category :
Languages : en
Pages : 119
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Book Description
This report contains the “Phase 2: Implementation of the Standard in Practice” review for San Marino, 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: 9264192085
Category :
Languages : en
Pages : 111
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Book Description
This report contains the “Phase 2: Implementation of the Standard in Practice” review for the Cayman Islands, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264202838
Category :
Languages : en
Pages : 111
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Book Description
This report contains the Phase 2 Global Tax Forum review for Monaco, as well as a revised version of the Phase 1 review.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264206175
Category :
Languages : en
Pages : 135
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Book Description
This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Macao, China.
Author: OECD
Publisher: OECD Publishing
ISBN: 926420279X
Category :
Languages : en
Pages : 132
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Book Description
This report contains the “Phase 2: Implementation of the Standard in Practice” review for the Bahamas, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
