Author: OECD
Publisher: OECD Publishing
ISBN: 9264777164
Category :
Languages : en
Pages : 41
Book Description
This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Jamaica.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2018 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264777164
Category :
Languages : en
Pages : 41
Book Description
This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Jamaica.
Publisher: OECD Publishing
ISBN: 9264777164
Category :
Languages : en
Pages : 41
Book Description
This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Jamaica.
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.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Peer Review of the Automatic Exchange of Financial Account Information 2021
Author:
Publisher:
ISBN: 9789264803701
Category :
Languages : en
Pages : 0
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 the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction's domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 102 jurisdictions that committed to commence AEOI from 2017, 2018 or 2019. A summary is also provided of the Global Forum's reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.
Publisher:
ISBN: 9789264803701
Category :
Languages : en
Pages : 0
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 the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction's domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 102 jurisdictions that committed to commence AEOI from 2017, 2018 or 2019. A summary is also provided of the Global Forum's reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Jamaica 2017 (Second Round) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264280286
Category :
Languages : en
Pages : 116
Book Description
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Jamaica.
Publisher: OECD Publishing
ISBN: 9264280286
Category :
Languages : en
Pages : 116
Book Description
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Jamaica.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2013 Phase 2: Implementation of the Standard in Practice
Author: OECD
Publisher: OECD Publishing
ISBN: 9264206159
Category :
Languages : en
Pages : 134
Book Description
This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Jamaica.
Publisher: OECD Publishing
ISBN: 9264206159
Category :
Languages : en
Pages : 134
Book Description
This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Jamaica.
Doing Business 2020
Author: World Bank
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 Phase 1
Author: OECD
Publisher: OECD Publishing
ISBN: 926409556X
Category :
Languages : en
Pages : 100
Book Description
This publication reviews the quality of Jamaica’s legal and regulatory framework for the exchange of information for tax purposes.
Publisher: OECD Publishing
ISBN: 926409556X
Category :
Languages : en
Pages : 100
Book Description
This publication reviews the quality of Jamaica’s legal and regulatory framework for the exchange of information for tax purposes.
Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report
Author: OCDE,
Publisher: OCDE
ISBN: 9789264241466
Category : International business enterprises
Languages : en
Pages : 70
Book Description
This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports
Publisher: OCDE
ISBN: 9789264241466
Category : International business enterprises
Languages : en
Pages : 70
Book Description
This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports
Global Forum on Transparency and Exchange of Information for Tax Purposes: The Philippines 2018 (Second Round) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264303316
Category :
Languages : en
Pages : 96
Book Description
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of the Philippines.
Publisher: OECD Publishing
ISBN: 9264303316
Category :
Languages : en
Pages : 96
Book Description
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of the Philippines.