Author: OECD
Publisher: OECD Publishing
ISBN: 9264237712
Category :
Languages : en
Pages : 84
Book Description
This publication reviews the quality of Dominican Republic'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: Dominican Republic 2015 Phase 1: Legal and Regulatory Framework
Author: OECD
Publisher: OECD Publishing
ISBN: 9264237712
Category :
Languages : en
Pages : 84
Book Description
This publication reviews the quality of Dominican Republic's legal and regulatory framework for the exchange of information for tax purposes.
Publisher: OECD Publishing
ISBN: 9264237712
Category :
Languages : en
Pages : 84
Book Description
This publication reviews the quality of Dominican Republic's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominican Republic 2019 (Second Round) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264604030
Category :
Languages : en
Pages : 104
Book Description
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Dominican Republic.
Publisher: OECD Publishing
ISBN: 9264604030
Category :
Languages : en
Pages : 104
Book Description
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Dominican Republic.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: El Salvador 2015 Phase 1: Legal and Regulatory Framework
Author: OECD
Publisher: OECD Publishing
ISBN: 9264231307
Category :
Languages : en
Pages : 72
Book Description
This publication reviews the quality of El Salvador's legal and regulatory framework for the exchange of information for tax purposes.
Publisher: OECD Publishing
ISBN: 9264231307
Category :
Languages : en
Pages : 72
Book Description
This publication reviews the quality of El Salvador'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: Dominican Republic 2016 Phase 2: Implementation of the Standard in Practice
Author: OECD
Publisher: OECD Publishing
ISBN: 9264258779
Category :
Languages : en
Pages : 128
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominican Republic.
Publisher: OECD Publishing
ISBN: 9264258779
Category :
Languages : en
Pages : 128
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominican Republic.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominican Republic 2015: Phase 1: Legal and Regulatory Framewo
Author: Oecd
Publisher:
ISBN: 9789264237667
Category : Business & Economics
Languages : en
Pages : 82
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 120 jurisdictions which participate in the work of the Global Forum on an equal footing. mThe 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.
Publisher:
ISBN: 9789264237667
Category : Business & Economics
Languages : en
Pages : 82
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 120 jurisdictions which participate in the work of the Global Forum on an equal footing. mThe 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.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominica 2015 (Supplementary Report) Phase 1: Legal and Regulatory Framework
Author: OECD
Publisher: OECD Publishing
ISBN: 9264655301
Category :
Languages : en
Pages : 50
Book Description
This publication contains the Supplementary Phase 1 Peer Review Report for Dominica.
Publisher: OECD Publishing
ISBN: 9264655301
Category :
Languages : en
Pages : 50
Book Description
This publication contains the Supplementary Phase 1 Peer Review Report for Dominica.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2015 (Supplementary Report) Phase 1: Legal and Regulatory Framework
Author: OECD
Publisher: OECD Publishing
ISBN: 9264720855
Category :
Languages : en
Pages : 80
Book Description
This publication contains the Supplementary Phase 1 Peer Review Report for Switzerland.
Publisher: OECD Publishing
ISBN: 9264720855
Category :
Languages : en
Pages : 80
Book Description
This publication contains the Supplementary Phase 1 Peer Review Report for Switzerland.
Current Challenges in Revenue Mobilization - Improving Tax Compliance
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1498344895
Category : Business & Economics
Languages : en
Pages : 81
Book Description
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Publisher: International Monetary Fund
ISBN: 1498344895
Category : Business & Economics
Languages : en
Pages : 81
Book Description
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Harmful Tax Competition An Emerging Global Issue
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
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.
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
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 2020
Author: World Bank
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254
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.
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254
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.