ISBN:
9264088008
,
9789264088009
Sprache:
Englisch
Seiten:
Online-Ressource (219 p)
Ausgabe:
Online-Ausg. 2010 Electronic reproduction; Available via World Wide Web
Paralleltitel:
Print version Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
DDC:
352.44
Schlagwort(e):
Taxation
;
Taxation Law and legislation
;
Globalisierung
;
Steuererhebung
;
Datenaustausch
Kurzfassung:
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it wi
Beschreibung / Inhaltsverzeichnis:
About the Global Forum; About this Handbook; The Peer Review Process; Key Documents of the Global Forum for Peer Reviews; Terms of Reference; Methodology; Assessment Criteria; Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary; The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary; Enabling Effective Exchange of Information: Availability and Reliability - StandardThe Joint Ad Hoc Group on Accounts(JAHGA) Report; The 2006 OECD Manual on Information Exchange - Module on General and Legal Aspects of Exchange of Information
Beschreibung / Inhaltsverzeichnis:
The 2006 OECD Manual on Information Exchange - Module 1 on Exchange of Information on RequestThe OECD's Project on Harmful Tax Practices Consolidated Application Note Guidance in Applying the 1998 Report to Preferential Tax Regimes;
Anmerkung:
"Global Forum on Transparency and Exchange of Information for Tax Purposes
,
Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les évaluateurs et les juridictions
,
Includes bibliographical references
,
Electronic reproduction; Available via World Wide Web
DOI:
10.1787/9789264088016-en
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