Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Seychelles 2015 (Supplementary Report) Phase 2: Implementation of the Standard in Practice PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264678069
Category :
Languages : en
Pages : 82
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for The Seychelles.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264678069
Category :
Languages : en
Pages : 82
Get Book
Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for The Seychelles.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264488022
Category :
Languages : en
Pages : 88
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for the British Virgin Islands.
Author: Oecd
Publisher: OCDE
ISBN: 9789264206182
Category : Business & Economics
Languages : en
Pages : 111
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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: 9789264488021
Category :
Languages : en
Pages : 88
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for the British Virgin Islands.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264767037
Category :
Languages : en
Pages : 78
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Cyprus.
Author: Global Forum on Transparency and Exchange of Information for Tax Purposes
Publisher:
ISBN: 9789264581043
Category :
Languages : en
Pages : 0
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Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of international standard of exchange of information on request (EOIR) and automatic exchange of information. The EOIR provides for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. All Global Forum members have agreed to have their implementation of the EOIR standard be assessed by peer review. In addition, non-members that are relevant to the Global Forum's work are also subject to review. The legal and regulatory framework of each jurisdiction is assessed as is the implementation of the EOIR framework in practice. The final result is a rating for each of the essential elements and an overall rating. The first round of reviews was conducted from 2010 to 2016. The Global Forum has agreed that all members and relevant non-members should be subject to a second round of review starting in 2016, to ensure continued compliance with and implementation of the EOIR standard. Whereas the first round of reviews was generally conducted as separate reviews for Phase 1 (review of the legal framework) and Phase 2 (review of EOIR in practice), the EOIR reviews commencing in 2016 combine both Phase 1 and Phase 2 aspects into one review. Final review reports are published and reviewed jurisdictions are expected to follow up on any recommendations made. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes
Author: OECD
Publisher: OECD Publishing
ISBN: 9264609792
Category :
Languages : en
Pages : 95
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Saint Lucia.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264649026
Category :
Languages : en
Pages : 116
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Luxembourg.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264413073
Category :
Languages : en
Pages : 52
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Book Description
This publication contains the Supplementary Phase 1 Peer Review Report for The Seychelles.
Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264547308
Category : Taxation
Languages : en
Pages : 0
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Book Description
This report analyses the implementation of the international standard of transparency and exchange of information on request in the Seychelles on the second round of reviews conducted by the Global Forum. It assesses both the legal and regulatory framework in force as at 3 January 2020 and the practical implementation of this framework against the 2016 Terms of Reference, including in respect of EOI requests received and sent during the review period from 1 July 2015 to 30 June 2018. This report concludes that the Seychelles is rated overall Partially Compliant with the international standard. In 2015, the Global Forum evaluated the Seychelles against the 2010 Terms of Reference for both the legal implementation of the EOIR standard as well as its operation in practice. The report of that evaluation (the 2015 Report) concluded that the Seychelles was rated Largely Compliant overall.
