Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Jamaica 2013 Phase 2 Implementation Of The Standard In Practice

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Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Jamaica 2013 Phase 2 Implementation Of The Standard In Practice

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-12-03

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Jamaica 2013 Phase 2 Implementation Of The Standard In Practice 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 2013-12-03 with categories.

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.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Jamaica 2013

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Author :
language : en
Publisher:
Release Date : 2014-08-31

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Jamaica 2013 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-31 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 jurisdictions 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.All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency and www.eoi-tax.org.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Jamaica 2013

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Author :
language : en
Publisher:
Release Date : 2014-08-31

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Jamaica 2013 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-31 with categories.

This report contains a 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 this country.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 jurisdictions 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.All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency and www.eoi-tax.org.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Jamaica 2013

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Author : Organisation for Economic Co-Operation and Development
language : en
Publisher: Organization for Economic
Release Date : 2013-12-01

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Jamaica 2013 written by Organisation for Economic Co-Operation and Development and has been published by Organization for Economic this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-01 with Business & Economics categories.

On cover: Peer review report. On title page: November 2013 (reflecting the legal and regulatory framework as at August 2013)

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews India 2013 Phase 2 Implementation Of The Standard In Practice

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-11-22

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews India 2013 Phase 2 Implementation Of The Standard In Practice 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 2013-11-22 with categories.

This report contains the “Phase 2: Implementation of the Standard in Practice” review for India, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Israel 2014 Phase 2 Implementation Of The Standard In Practice

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-10-29

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Israel 2014 Phase 2 Implementation Of The Standard In Practice 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 2014-10-29 with categories.

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews The Seychelles 2013 Phase 2 Implementation Of The Standard In Practice

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-11-22

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews The Seychelles 2013 Phase 2 Implementation Of The Standard In Practice 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 2013-11-22 with categories.

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 the Seychelles.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Macao China 2013 Phase 2 Implementation Of The Standard In Practice

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-11-22

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Macao China 2013 Phase 2 Implementation Of The Standard In Practice 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 2013-11-22 with categories.

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 Macao, China.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Belize 2014 Phase 2 Implementation Of The Standard In Practice

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-10-29

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Belize 2014 Phase 2 Implementation Of The Standard In Practice 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 2014-10-29 with categories.

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Barbados 2014 Phase 2 Implementation Of The Standard In Practice

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-04-24

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Barbados 2014 Phase 2 Implementation Of The Standard In Practice 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 2014-04-24 with categories.

This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados.