Coverart for item
The Resource Global Forum on Transparency and Exchange of Information for Tax Purposes : Peer Reviews, (electronic resource)

Global Forum on Transparency and Exchange of Information for Tax Purposes : Peer Reviews, (electronic resource)

Label
Global Forum on Transparency and Exchange of Information for Tax Purposes : Peer Reviews
Title
Global Forum on Transparency and Exchange of Information for Tax Purposes
Title remainder
Peer Reviews
Subject
Language
eng
Summary
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 100 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. 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, please visit www.oecd.org/tax/transparency
Has edition
Cataloging source
FR-PaOEC
Characteristic
monographic series
Entry convention
successive entry
Government publication
international or intergovernmental publication
Nature of contents
dictionaries
Regularity
unknown
http://library.link/vocab/subjectName
Taxation
Label
Global Forum on Transparency and Exchange of Information for Tax Purposes : Peer Reviews, (electronic resource)
Link
http://search.ebscohost.com/login.aspx?CustID=s3136966&groupid=main&authtype=cookie,ip,guest&db=edspub&type=44&direct=true&site=pfi-live&bQuery=IS%202219-469X
Instantiates
Publication
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier.
Content category
text
Content type code
txt
Content type MARC source
rdacontent.
Control code
1ssj0000604228
Dimensions
unknown
Form of item
  • online
  • electronic
http://bibfra.me/vocab/marc/formOfOriginalItem
electronic
Issn
2219-469X
Media category
computer
Media MARC source
rdamedia.
Media type code
c
Publication designation
2010-
Specific material designation
remote
System control number
  • (WaSeSS)ssj0000604228
  • (OCoLC)701792240
Label
Global Forum on Transparency and Exchange of Information for Tax Purposes : Peer Reviews, (electronic resource)
Link
http://search.ebscohost.com/login.aspx?CustID=s3136966&groupid=main&authtype=cookie,ip,guest&db=edspub&type=44&direct=true&site=pfi-live&bQuery=IS%202219-469X
Publication
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier.
Content category
text
Content type code
txt
Content type MARC source
rdacontent.
Control code
1ssj0000604228
Dimensions
unknown
Form of item
  • online
  • electronic
http://bibfra.me/vocab/marc/formOfOriginalItem
electronic
Issn
2219-469X
Media category
computer
Media MARC source
rdamedia.
Media type code
c
Publication designation
2010-
Specific material designation
remote
System control number
  • (WaSeSS)ssj0000604228
  • (OCoLC)701792240

Subject

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