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Global forum on transparency and exchange of information for tax purposes peer reviews. Ghana 2014 : phase 2 : implementation of the standard in practice.

Author: Organisation for Economic Co-operation and Development.; OECD iLibrary.
Publisher: Paris : OECD, [2014]
Series: Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Ghana 2014. Phase 2, Implementation of the standard in practice.
[Paris, France] : OECD, ©2014
111 pages
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Organisation for Economic Co-operation and Development.; OECD iLibrary.
ISBN: 9264222863 9789264222861 9264222871 9789264222878
OCLC Number: 899201891
Notes: "October 2014 (reflecting the legal and regulatory framework as at July 2014)."
Description: 1 online resource (111 pages).
Series Title: Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Other Titles: Ghana 2014 :
Peer review report, phase 2, implementation of the standard in practice, Ghana

Abstract:

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The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax ansparency and exchange of information is carried out by over 90 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.

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