Download PDF by Collective: Global Forum on Transparency and Exchange of Information for

By Collective

The worldwide discussion board on Transparency and alternate of knowledge for Tax reasons is the multilateral framework during which paintings within the zone of tax transparency and alternate of knowledge is performed through over ninety jurisdictions which perform the paintings of the worldwide discussion board on an equivalent footing.

The international discussion board is charged with in-depth tracking and peer evaluate of the implementation of the factors of transparency and trade of knowledge for tax reasons. those criteria are basically mirrored within the 2002 OECD version contract on trade of data on Tax issues and its observation, and in Article 26 of the OECD version Tax conference on source of revenue and on Capital and its statement as up to date in 2004, which has been integrated within the UN version Tax conference.

The criteria offer for foreign alternate on request of foreseeably proper info for the management or enforcement of the household tax legislation of a asking for occasion. “Fishing expeditions” usually are not approved, yet all foreseeably appropriate details has to be supplied, together with financial institution info and data held through fiduciaries, whatever the life of a household tax curiosity or the applying of a twin illegal activity standard.

All participants of the worldwide discussion board, in addition to jurisdictions pointed out by means of the worldwide discussion board as proper to its paintings, are being reviewed. This procedure is undertaken in levels. part 1 experiences determine the standard of a jurisdiction’s felony and regulatory framework for the trade of data, whereas section 2 stories examine the sensible implementation of that framework. a few worldwide discussion board contributors are present process mixed – part 1 plus part 2 – studies. the last word objective is to assist jurisdictions to successfully enforce the foreign criteria of transparency and alternate of knowledge for tax reasons.

All assessment stories are released as soon as authorized via the worldwide discussion board they usually therefore signify agreed international discussion board reports.

For additional info at the paintings of the worldwide discussion board on Transparency and alternate of knowledge for Tax reasons, and for copies of the printed evaluate reviews, please stopover at www.oecd.org/tax/transparency

Show description

Read Online or Download Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2011: Phase 1: Legal and Regulatory Framework (SCIENCE ET TECH) PDF

Best taxation law books

Download PDF by Dirk Glebe: Die Abgeltungsteuer: Alle Informationen zur Besteuerung

Ab 01. 01. 2009 gilt die neue Abgeltungsteuer, die im rechtlichen Sinne ja weiterhin eine Kapitalertragsteuer ist. Das Konzept fußt auf eighty Jahre alten Überlegungen und sorgt trotzdem, wie immer bei neuen steuerlichen Regelungen, für viel Unsicherheit und Unmut. Dieses Buch will hier Abhilfe schaffen und für Klarheit sorgen.

Download e-book for iPad: Estates, Future Interests and Powers of Appointment in a by Lawrence Waggoner,Thomas Gallanis

This entire consultant offers an summary of the foundations and ideas of estates and destiny pursuits, together with concurrent estates, marital estates (including the fashionable optionally available share), and powers of appointment. It comprises new suggestions from the Restatement 3d of estate, modernizing the legislation of destiny pursuits and dramatically altering the rule of thumb opposed to Perpetuities.

Get Pratiques et techniques bancaires (Cahiers financiers) PDF

Les recommendations bancaires de base ne sont pas complexes, mais utilisent un langage bien spécifique. Cet ouvrage explique de façon claire et illustrée les principales activités bancaires, les providers qu’elles offrent à l’économie et leur gestion au quotidien. D’où vient los angeles Banque et à quoi sert-elle?

Read e-book online State and Local Taxation and Finance in a Nutshell, 3d PDF

This consultant is a completely up-to-date precis of nation and federal legislation that pertain to public finance and taxation. it's a priceless complement to legislations university classes on neighborhood govt legislation and country and municipal finance, in addition to path choices on those issues in faculties of industrial and public coverage.

Extra info for Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2011: Phase 1: Legal and Regulatory Framework (SCIENCE ET TECH)

Example text

Download PDF sample

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2011: Phase 1: Legal and Regulatory Framework (SCIENCE ET TECH) by Collective


by Jeff
4.4

Rated 4.59 of 5 – based on 45 votes