Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 Phase 1: Legal and Regulatory Framework

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 Phase 1: Legal and Regulatory Framework PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264210229
Category :
Languages : en
Pages : 74

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Book Description
This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 Phase 1: Legal and Regulatory Framework

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 Phase 1: Legal and Regulatory Framework PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264210229
Category :
Languages : en
Pages : 74

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Book Description
This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (Second Round) Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (Second Round) Peer Review Report on the Exchange of Information on Request PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264937315
Category :
Languages : en
Pages : 76

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Book Description
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Federated States of Micronesia.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 Phase 2: Implementation of the Standard in Practice

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 Phase 2: Implementation of the Standard in Practice PDF 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.

Peer Review Report - Pahse 1 Legal and Regulatory Framework

Peer Review Report - Pahse 1 Legal and Regulatory Framework PDF Author: Oecd
Publisher: OCDE
ISBN: 9789264210189
Category : Business & Economics
Languages : en
Pages : 72

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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.The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

Doing Business 2020

Doing Business 2020 PDF Author: World Bank
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254

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Book Description
Doing Business 2020 is the 17th in a series of annual studies investigating the regulations that enhance business activity and those that constrain it. It provides quantitative indicators covering 12 areas of the business environment in 190 economies. The goal of the Doing Business series is to provide objective data for use by governments in designing sound business regulatory policies and to encourage research on the important dimensions of the regulatory environment for firms.

Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82

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Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Doing Business 2018

Doing Business 2018 PDF Author: World Bank
Publisher: World Bank Publications
ISBN: 1464811474
Category : Business & Economics
Languages : en
Pages : 1217

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Book Description
Fifteen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2018 measures aspects of regulation affecting 10 areas of everyday business activity: •Starting a business •Dealing with construction permits •Getting electricity •Registering property •Getting credit •Protecting minority investors •Paying taxes •Trading across borders •Enforcing contracts •Resolving insolvencyThese areas are included in the distance to frontier score and ease of doing business ranking. Doing Business also measures features of labor market regulation, which is not included in these two measures. The report updates all indicators as of June 1, 2017, ranks economies on their overall “ease of doing business”, and analyzes reforms to business regulation – identifying which economies are strengthening their business environment the most. Doing Business illustrates how reforms in business regulations are being used to analyze economic outcomes for domestic entrepreneurs and for the wider economy. It is a flagship product produced in partnership by the World Bank Group that garners worldwide attention on regulatory barriers to entrepreneurship. More than 137 economies have used the Doing Business indicators to shape reform agendas and monitor improvements on the ground. In addition, the Doing Business data has generated over 2,182 articles in peer-reviewed academic journals since its inception.Data Notes; Distance to Frontier and Ease of Doing Business Ranking; and Summaries of Doing Business Reforms in 2016/17 can be downloaded separately from the Doing Business website.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

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Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Doing Business 2014

Doing Business 2014 PDF Author: World Bank
Publisher: World Bank Publications
ISBN: 0821399837
Category : Business & Economics
Languages : en
Pages : 314

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Book Description
Eleventh in a series of annual reports comparing business regulations in 189 economies, Doing Business 2014 measures regulations affecting 11 areas of everyday business activity around the world.

Doing Business 2019

Doing Business 2019 PDF Author: World Bank
Publisher: World Bank Publications
ISBN: 1464813388
Category : Business & Economics
Languages : en
Pages : 1734

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Book Description
Sixteenth in a series of annual reports comparing business regulation in 190 economies, Doing Business 2019 measures aspects of regulation affecting 10 areas of everyday business activity:•Starting a business•Dealing with construction permits•Getting electricity•Registering property•Getting credit•Protecting minority investors•Paying taxes•Trading across borders•Enforcing contracts•Resolving insolvencyThese areas are included in the distance to frontier score and ease of doing business ranking. Doing Business also measures features of labor market regulation, which is not included in these two measures. This edition also presents the findings of the pilot indicator entitled 'Contracting with the Government,' which aims at benchmarking the efficiency, quality and transparency of public procurement systems worldwide.The report updates all indicators as of May 1, 2018, ranks economies on their overall 'ease of doing business', and analyzes reforms to business regulation -- identifying which economies are strengthening their business environment the most.Doing Business illustrates how reforms in business regulations are being used to analyze economic outcomes for domestic entrepreneurs and for the wider economy. It is a flagship product produced in partnership by the World Bank Group that garners worldwide attention on regulatory barriers to entrepreneurship. Almost 140 economies have used the Doing Business indicators to shape reform agendas and monitor improvements on the ground.