Global Forum on Transparency and Exchange of Information for Tax Purposes

Global Forum on Transparency and Exchange of Information for Tax Purposes

Author: OECD

Publisher: Org. for Economic Cooperation & Development

Published: 2017

Total Pages: 0

ISBN-13: 9789264283749

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This second round report analyses the implementation of the standard by India in respect of EOI requests received during the period of 1 July 2013 to 30 June 2016 against the 2016 Terms of Reference. This second round report concludes that India is now rated Largely Compliant overall. It is reflecting the legal and regulatory framework as at August 2017.


Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second round report analyses the implementation of the standard by India in respect of EOI requests received during the period of 1 July 2013 to 30 June 2016 against the 2016 Terms of Reference. This second round report concludes that India is now rated Largely Compliant overall. It is reflecting the legal and regulatory framework as at August 2017.


Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request

Author: OECD

Publisher: OECD Publishing

Published: 2020-04-06

Total Pages: 118

ISBN-13: 9264746234

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This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.


Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2020-04-06 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.


Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Author: OECD

Publisher: OECD Publishing

Published: 2017-03-27

Total Pages: 326

ISBN-13: 9264267999

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This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.


Book Synopsis Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by : OECD

Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.


Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition

Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition

Author: OECD

Publisher: OECD Publishing

Published: 2011-06-27

Total Pages: 228

ISBN-13: 9789264107236

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This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.


Book Synopsis Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition by : OECD

Download or read book Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition written by OECD and published by OECD Publishing. This book was released on 2011-06-27 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.


Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 Phase 2: Implementation of the Standard in Practice

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 Phase 2: Implementation of the Standard in Practice

Author: OECD

Publisher: OECD Publishing

Published: 2016-07-26

Total Pages: 170

ISBN-13: 9264258876

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


Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 Phase 2: Implementation of the Standard in Practice by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 Phase 2: Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland.


Peer Review of the Automatic Exchange of Financial Account Information 2021

Peer Review of the Automatic Exchange of Financial Account Information 2021

Author:

Publisher:

Published: 2021

Total Pages: 0

ISBN-13: 9789264803701

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The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction's domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 102 jurisdictions that committed to commence AEOI from 2017, 2018 or 2019. A summary is also provided of the Global Forum's reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.


Book Synopsis Peer Review of the Automatic Exchange of Financial Account Information 2021 by :

Download or read book Peer Review of the Automatic Exchange of Financial Account Information 2021 written by and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction's domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 102 jurisdictions that committed to commence AEOI from 2017, 2018 or 2019. A summary is also provided of the Global Forum's reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.


Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue

Author: OECD

Publisher: OECD Publishing

Published: 1998-05-19

Total Pages: 82

ISBN-13: 9264162941

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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.


Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD

Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.


Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Author: OECD

Publisher: OECD Publishing

Published: 2021-09-15

Total Pages: 355

ISBN-13: 9264424083

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This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.


Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.


Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 Phase 1: Legal and Regulatory Framework

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 Phase 1: Legal and Regulatory Framework

Author: OECD

Publisher: OECD Publishing

Published: 2011-01-27

Total Pages: 78

ISBN-13: 9789264096851

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This publication reviews the quality of the Guernsey’s legal and regulatory framework for the exchange of information for tax purposes.


Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 Phase 1: Legal and Regulatory Framework by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the Guernsey’s legal and regulatory framework for the exchange of information for tax purposes.


Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings

Author: OECD

Publisher: OECD Publishing

Published: 2013-11-22

Total Pages: 109

ISBN-13: 9264206000

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This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.


Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.