Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Virgin Islands (British) 2015 (Supplementary Report) Phase 2: Implementation of the Standard in Practice PDF Download
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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: 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: 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: 9264388869
Category :
Languages : en
Pages : 100
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Austria.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264906851
Category :
Languages : en
Pages : 185
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Book Description
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for the British Virgin Islands.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264809074
Category :
Languages : en
Pages : 93
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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Israel.
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: OCDE
ISBN: 9789264202627
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 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. 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
Author: OECD
Publisher: OECD Publishing
ISBN: 9264231471
Category :
Languages : en
Pages : 150
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Curaçao.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264231439
Category :
Languages : en
Pages : 129
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Aruba.
Author: World Bank
Publisher: World Bank Publications
ISBN: 1464809623
Category : Business & Economics
Languages : en
Pages : 176
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Book Description
In 2013, the World Bank Group announced two goals that would guideits operations worldwide. First is the eradication of chronic extremepoverty bringing the number of extremely poor people, defined as thoseliving on less than 1.25 purchasing power parity (PPP)–adjusted dollars aday, to less than 3 percent of the world’s population by 2030.The second isthe boosting of shared prosperity, defined as promoting the growth of percapita real income of the poorest 40 percent of the population ineach country.In 2015, United Nations member nations agreed in New York to a set ofpost-2015 Sustainable Development Goals (SDGs), the first and foremostof which is the eradication of extreme poverty everywhere, in all its forms.Both the language and the spirit of the SDG objective reflect the growingacceptance of the idea that poverty is a multidimensional concept thatreflects multiple deprivations in various aspects of well-being. That said,there is much less agreement on the best ways in which those deprivationsshould be measured, and on whether or how information on them shouldbe aggregated.Monitoring Global Poverty: Report of the Commission on Global Povertyadvises the World Bank on the measurement and monitoring of globalpoverty in two areas:What should be the interpretation of the definition of extremepoverty, set in 2015 in PPP-adjusted dollars a day per person?What choices should the Bank make regarding complementarymonetary and nonmonetary poverty measures to be tracked andmade available to policy makers?The World Bank plays an important role in shaping the global debate oncombating poverty, and the indicators and data that the Bank collates andmakes available shape opinion and actual policies in client countries, and,to a certain extent, in all countries. How we answer the above questionscan therefore have a major influence on the global economy.
