Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
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
Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
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.
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
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
Author: Juan Angel Becerra
Publisher: IBFD
ISBN: 9087220197
Category : Canada
Languages : en
Pages : 299
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.
Publisher: IBFD
ISBN: 9087220197
Category : Canada
Languages : en
Pages : 299
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
Author: OECD
Publisher: OECD Publishing
ISBN: 9264290834
Category :
Languages : en
Pages : 126
Book Description
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Belgium.
Publisher: OECD Publishing
ISBN: 9264290834
Category :
Languages : en
Pages : 126
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
Author: OECD
Publisher: OECD Publishing
ISBN: 9264108734
Category :
Languages : en
Pages : 79
Book Description
This publication reviews the quality of Belgium’s legal and regulatory framework for the exchange of information for tax purposes.
Publisher: OECD Publishing
ISBN: 9264108734
Category :
Languages : en
Pages : 79
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
Author: OECD
Publisher: OECD Publishing
ISBN: 9264192069
Category :
Languages : en
Pages : 111
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.
Publisher: OECD Publishing
ISBN: 9264192069
Category :
Languages : en
Pages : 111
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
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264107236
Category :
Languages : en
Pages : 228
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.
Publisher: OECD Publishing
ISBN: 9789264107236
Category :
Languages : en
Pages : 228
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
Author: OECD
Publisher: OECD Publishing
ISBN: 9264989072
Category :
Languages : en
Pages : 48
Book Description
This publication contains the Supplementary Phase 1 Peer Review Report for Belgium.
Publisher: OECD Publishing
ISBN: 9264989072
Category :
Languages : en
Pages : 48
Book Description
This publication contains the Supplementary Phase 1 Peer Review Report for Belgium.
U.S. Tax Guide for Aliens
Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 Phase 1
Author: OECD
Publisher: OECD Publishing
ISBN: 9264095586
Category :
Languages : en
Pages : 69
Book Description
This publication reviews the quality of Monaco’s legal and regulatory framework for the exchange of information for tax purposes.
Publisher: OECD Publishing
ISBN: 9264095586
Category :
Languages : en
Pages : 69
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
Author: OECD
Publisher: OECD Publishing
ISBN: 9264202676
Category :
Languages : en
Pages : 143
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.
Publisher: OECD Publishing
ISBN: 9264202676
Category :
Languages : en
Pages : 143
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.