Peer Review of the Automatic Exchange of Financial Account Information 2023 Update

Peer Review of the Automatic Exchange of Financial Account Information 2023 Update

Author: OECD

Publisher: OECD Publishing

Published: 2023-11-29

Total Pages: 111

ISBN-13: 9264863818

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This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard and two new initial effectiveness reviews. It supplements and builds upon the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI.


Book Synopsis Peer Review of the Automatic Exchange of Financial Account Information 2023 Update by : OECD

Download or read book Peer Review of the Automatic Exchange of Financial Account Information 2023 Update written by OECD and published by OECD Publishing. This book was released on 2023-11-29 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard and two new initial effectiveness reviews. It supplements and builds upon the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI.


Peer Review of the Automatic Exchange of Financial Account Information 2022

Peer Review of the Automatic Exchange of Financial Account Information 2022

Author: OECD

Publisher: OECD Publishing

Published: 2022-11-09

Total Pages: 1137

ISBN-13: 9264907327

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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 more than 100 jurisdictions that committed to commence AEOI by 2020.


Book Synopsis Peer Review of the Automatic Exchange of Financial Account Information 2022 by : OECD

Download or read book Peer Review of the Automatic Exchange of Financial Account Information 2022 written by OECD and published by OECD Publishing. This book was released on 2022-11-09 with total page 1137 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 more than 100 jurisdictions that committed to commence AEOI by 2020.


Peer Review of the Automatic Exchange of Financial Account Information 2021

Peer Review of the Automatic Exchange of Financial Account Information 2021

Author: OECD

Publisher: OECD Publishing

Published: 2021-11-17

Total Pages: 394

ISBN-13: 9264468978

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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. 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.


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

Download or read book Peer Review of the Automatic Exchange of Financial Account Information 2021 written by OECD and published by OECD Publishing. This book was released on 2021-11-17 with total page 394 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. 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.


Peer Review of the Automatic Exchange of Financial Account Information 2020

Peer Review of the Automatic Exchange of Financial Account Information 2020

Author: OECD

Publisher: OECD Publishing

Published: 2020-12-21

Total Pages: 384

ISBN-13: 9264380035

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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). This report presents the conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard.


Book Synopsis Peer Review of the Automatic Exchange of Financial Account Information 2020 by : OECD

Download or read book Peer Review of the Automatic Exchange of Financial Account Information 2020 written by OECD and published by OECD Publishing. This book was released on 2020-12-21 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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). This report presents the conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard.


Right to Development and Illicit Financial Flows from Africa

Right to Development and Illicit Financial Flows from Africa

Author: Gerard Emmanuel Kamdem Kamga

Publisher: Lexington Books

Published: 2024-02-15

Total Pages: 339

ISBN-13: 1666932310

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Gerard Emmanuel Kamdem Kamga, Serges Djoyou Kamga, and Arnold Kwesiga explore a relatively new phenomenon, namely referred to as illicit financial flows, that aim to impoverish the African continent and prevent its economic development. There is a direct relationship between illicit financial flows and failed initiatives to realize the right to development on the continent. For instance, in 2016, Africa received $41 billion towards public development while $50 billion left the continent through illicit financial flows. The gap between recent economic achievements on the continent and its state of generalized underdevelopment coupled with rampant poverty, corruption, prolonged economic crisis, and political instabilities signals an issue with resource allocations. The systematic theft of resources by multinational corporations and criminal networks is a hard blow to the idea of people-driven development in line with the Pan African vision of “an integrated, prosperous and peaceful Africa” proclaimed by Agenda 2063. Right to Development and Illicit Financial Flows from Africa: Dynamics, Perspectives, and Prospects provides insights into the dynamics and perspectives on illicit financial flows and its dire impacts on the right to development and development initiatives across the continent.


Book Synopsis Right to Development and Illicit Financial Flows from Africa by : Gerard Emmanuel Kamdem Kamga

Download or read book Right to Development and Illicit Financial Flows from Africa written by Gerard Emmanuel Kamdem Kamga and published by Lexington Books. This book was released on 2024-02-15 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gerard Emmanuel Kamdem Kamga, Serges Djoyou Kamga, and Arnold Kwesiga explore a relatively new phenomenon, namely referred to as illicit financial flows, that aim to impoverish the African continent and prevent its economic development. There is a direct relationship between illicit financial flows and failed initiatives to realize the right to development on the continent. For instance, in 2016, Africa received $41 billion towards public development while $50 billion left the continent through illicit financial flows. The gap between recent economic achievements on the continent and its state of generalized underdevelopment coupled with rampant poverty, corruption, prolonged economic crisis, and political instabilities signals an issue with resource allocations. The systematic theft of resources by multinational corporations and criminal networks is a hard blow to the idea of people-driven development in line with the Pan African vision of “an integrated, prosperous and peaceful Africa” proclaimed by Agenda 2063. Right to Development and Illicit Financial Flows from Africa: Dynamics, Perspectives, and Prospects provides insights into the dynamics and perspectives on illicit financial flows and its dire impacts on the right to development and development initiatives across the continent.


Multilateral Cooperation in Tax Law

Multilateral Cooperation in Tax Law

Author: Martin Klokar

Publisher: Linde Verlag GmbH

Published: 2023-10-03

Total Pages: 357

ISBN-13: 3709412986

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An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021-23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.


Book Synopsis Multilateral Cooperation in Tax Law by : Martin Klokar

Download or read book Multilateral Cooperation in Tax Law written by Martin Klokar and published by Linde Verlag GmbH. This book was released on 2023-10-03 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021-23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.


Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) Peer Review Report on the Exchange of Information on Request

Author: OECD

Publisher: OECD Publishing

Published: 2023-11-08

Total Pages: 143

ISBN-13: 9264399372

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This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.


Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) 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: Pakistan 2023 (Second Round, Combined Review) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2023-11-08 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.


Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request

Author: OECD

Publisher: OECD Publishing

Published: 2023-11-08

Total Pages: 107

ISBN-13: 9264575642

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This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.


Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) 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: Dominica 2023 (Second Round, Supplementary Report) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2023-11-08 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.


Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) Peer Review Report on the Exchange of Information on Request

Author: OECD

Publisher: OECD Publishing

Published: 2023-11-08

Total Pages: 127

ISBN-13: 9264407014

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This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.


Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (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: Thailand 2023 (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 2023-11-08 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.


Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) Peer Review Report on the Exchange of Information on Request

Author: OECD

Publisher: OECD Publishing

Published: 2023-03-28

Total Pages: 132

ISBN-13: 9264684921

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This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.


Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (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: Albania 2023 (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 2023-03-28 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.