Global Forum On Transparency And Exchange Of Information For Tax Purposes Armenia 2024 Second Round Phase 1 Peer Review Report On The Exchange Of Information On Request
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Global Forum On Transparency And Exchange Of Information For Tax Purposes Armenia 2024 Second Round Phase 1 Peer Review Report On The Exchange Of Information On Request
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2024-03-28
Global Forum On Transparency And Exchange Of Information For Tax Purposes Armenia 2024 Second Round Phase 1 Peer Review Report On The Exchange Of Information On Request written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-28 with categories.
This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Israel 2024 Second Round Combined Review Peer Review Report On The Exchange Of Information On Request
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2024-07-19
Global Forum On Transparency And Exchange Of Information For Tax Purposes Israel 2024 Second Round Combined Review Peer Review Report On The Exchange Of Information On Request written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-07-19 with categories.
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Israel, 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
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Author : OCDE
language : en
Publisher:
Release Date : 2016-03-12
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer written by OCDE and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-12 with categories.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer
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Author : OCDE
language : en
Publisher:
Release Date : 2016-02-06
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer written by OCDE and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-06 with categories.
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. 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
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Author :
language : en
Publisher:
Release Date : 2013
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
The Emergence Of Transparency And Exchange Of Information For Tax Purposes On Request As An International Tax Custom
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Author : R. Codorniz Leite Pereira
language : en
Publisher:
Release Date : 2020
The Emergence Of Transparency And Exchange Of Information For Tax Purposes On Request As An International Tax Custom written by R. Codorniz Leite Pereira and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
In this article, the author contends that transparency and exchange of information on request became an international tax custom. The content of this new international tax custom is the exchange of information on request with regard to all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest requirement or bank secrecy for tax purposes with extensive safeguards to protect confidentiality of the information exchanged (the so called EOI Standard).
International Exchange Of Information
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Author : Irma Johanna Mosquera Valderrama
language : en
Publisher:
Release Date : 2018
International Exchange Of Information written by Irma Johanna Mosquera Valderrama and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
The main objective of this paper is to analyze the current developments of international exchange of information taking into account the legitimacy of these instruments vis-á-vis the taxpayer including the protection of taxpayer's rights. The taxpayer rights addressed in this article are the right to confidentiality and privacy and also the taxpayer right to notification (and appeal) to the exchange of information.The first part of the assessment of legitimacy addresses the participation and representation of the taxpayer in the drafting of the content of the international instruments to exchange information. The second part addresses whether the taxpayer rights have been reduced due to the peer review process by the Global Transparency Forum, and if so what solutions can be presented to protect the taxpayer's rights. For this purpose, this paper provides a comparison of the taxpayer's rights and the changes following the peer review process in Canada, Colombia, the Netherlands, Uruguay, the United States and Switzerland. The change from exchange of information on request to a new global standard of automatic exchange of information requires that attention is also given to the taxpayer. Therefore, this paper recommends to develop an international instrument that enhance the protection of taxpayer's rights.