Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326

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Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326

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Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Interpretation and Application of Tax Treaties in North America

Interpretation and Application of Tax Treaties in North America PDF Author: Juan Angel Becerra
Publisher: IBFD
ISBN: 9087220197
Category : Canada
Languages : en
Pages : 299

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Book Description
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Belgium 2018 (Second Round) Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Belgium 2018 (Second Round) Peer Review Report on the Exchange of Information on Request PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264290834
Category :
Languages : en
Pages : 126

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Book Description
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Belgium.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 Phase 1: Legal and Regulatory Framework

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 Phase 1: Legal and Regulatory Framework PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264108734
Category :
Languages : en
Pages : 79

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Book Description
This publication reviews the quality of Belgium’s legal and regulatory framework for the exchange of information for tax purposes.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2013 Phase 2: Implementation of the Standard in Practice

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2013 Phase 2: Implementation of the Standard in Practice PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264192069
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 Belgium, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.

Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition

Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9789264107236
Category :
Languages : en
Pages : 228

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Book Description
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 (Supplementary Report) Phase 1: Legal and Regulatory Framework

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 (Supplementary Report) Phase 1: Legal and Regulatory Framework PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264989072
Category :
Languages : en
Pages : 48

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Book Description
This publication contains the Supplementary Phase 1 Peer Review Report for Belgium.

U.S. Tax Guide for Aliens

U.S. Tax Guide for Aliens PDF Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52

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Book Description


Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 Phase 1

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 Phase 1 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264095586
Category :
Languages : en
Pages : 69

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Book Description
This publication reviews the quality of Monaco’s legal and regulatory framework for the exchange of information for tax purposes.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2013 Phase 2: Implementation of the Standard in Practice

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2013 Phase 2: Implementation of the Standard in Practice PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264202676
Category :
Languages : en
Pages : 143

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Book Description
This report contains the “Phase 2: Implementation of the Standard in Practice” review for Luxembourg, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.