Author: OECD
Publisher: OECD Publishing
ISBN: 9264231404
Category :
Languages : en
Pages : 90
Book Description
This publication reviews the quality of Mauritania'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: Mauritania 2015 Phase 1: Legal and Regulatory Framework
Author: OECD
Publisher: OECD Publishing
ISBN: 9264231404
Category :
Languages : en
Pages : 90
Book Description
This publication reviews the quality of Mauritania's legal and regulatory framework for the exchange of information for tax purposes.
Publisher: OECD Publishing
ISBN: 9264231404
Category :
Languages : en
Pages : 90
Book Description
This publication reviews the quality of Mauritania's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264598405
Category :
Languages : en
Pages : 98
Book Description
This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Publisher: OECD Publishing
ISBN: 9264598405
Category :
Languages : en
Pages : 98
Book Description
This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Morocco 2015 Phase 1: Legal and Regulatory Framework
Author: OECD
Publisher: OECD Publishing
ISBN: 926423361X
Category :
Languages : en
Pages : 86
Book Description
This publication reviews the quality of Morocco's legal and regulatory framework for the exchange of information for tax purposes.
Publisher: OECD Publishing
ISBN: 926423361X
Category :
Languages : en
Pages : 86
Book Description
This publication reviews the quality of Morocco'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: Senegal 2015 Phase 1: Legal and Regulatory Framework
Author: OECD
Publisher: OECD Publishing
ISBN: 9264244514
Category :
Languages : en
Pages : 80
Book Description
This publication reviews the quality of Senegal's legal and regulatory framework for the exchange of information for tax purposes.
Publisher: OECD Publishing
ISBN: 9264244514
Category :
Languages : en
Pages : 80
Book Description
This publication reviews the quality of Senegal'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: Mauritania 2016 Phase 2: Implementation of the Standard in Practice
Author: OECD
Publisher: OECD Publishing
ISBN: 9264250816
Category :
Languages : en
Pages : 118
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mauritania.
Publisher: OECD Publishing
ISBN: 9264250816
Category :
Languages : en
Pages : 118
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mauritania.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews
Author: Oecd
Publisher:
ISBN: 9789264250802
Category : Taxation
Languages : en
Pages : 114
Book Description
"March 2016 (reflecting the legal and regulatory framework as at December 2015)."
Publisher:
ISBN: 9789264250802
Category : Taxation
Languages : en
Pages : 114
Book Description
"March 2016 (reflecting the legal and regulatory framework as at December 2015)."
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.
Azerbaijan 2015
Author: Global Forum on Transparency and Exchange of Information for Tax Purposes
Publisher:
ISBN: 9789264244450
Category :
Languages : en
Pages : 106
Book Description
he 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. 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.
Publisher:
ISBN: 9789264244450
Category :
Languages : en
Pages : 106
Book Description
he 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. 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.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gabon 2015 Phase 1: Legal and Regulatory Framework
Author: OECD
Publisher: OECD Publishing
ISBN: 9264244484
Category :
Languages : en
Pages : 84
Book Description
This publication reviews the quality of Gabon's legal and regulatory framework for the exchange of information for tax purposes.
Publisher: OECD Publishing
ISBN: 9264244484
Category :
Languages : en
Pages : 84
Book Description
This publication reviews the quality of Gabon'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: Burkina Faso 2015 Phase 1: Legal and Regulatory Framework
Author: OECD
Publisher: OECD Publishing
ISBN: 9264237437
Category :
Languages : en
Pages : 96
Book Description
This publication reviews the quality of Burkina Faso's legal and regulatory framework for the exchange of information for tax purposes.
Publisher: OECD Publishing
ISBN: 9264237437
Category :
Languages : en
Pages : 96
Book Description
This publication reviews the quality of Burkina Faso's legal and regulatory framework for the exchange of information for tax purposes.