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Global forum on transparency and exchange of information for tax purposes peer reviews Israel 2013 : phase 1.

Publisher: Paris : OECD, ©2013.
Series: Global Forum on Transparency and Exchange of Information for Tax Purposes.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Database:WorldCat
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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Global forum on transparency and exchange of information for tax purposes peer reviews. Israel 2013, phase 1.
Paris : OECD, 2013
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
ISBN: 9789264202535 9264202536 9789264205543 9264205543 9789264205727 9264205721 9789264205925 9264205926 9789264202559 9264202552 9789264205505 9264205500 9789264205604 9264205608 9789264205628 9264205624 9789264205642 9264205640 9789264205789 9264205780 9789264205703 9264205705 9789264205581 9264205586 9789264205468 9264205462 9789264205864 9264205861 9789264192065 9264192069 9789264202832 9264202838
OCLC Number: 855806955
Notes: "July 2013 (reflecting the legal and regulatory framework as at April 2013)."
Description: 1 online resource (83 pages).
Contents: About the Global Forum --
Executive summary --
Introduction: Information and methodology used for the peer review of Israel ; Overview of Israel ; General information on legal system and the taxation system ; Recent developments --
Compliance with the standards --
A. Availability of information: A.1. Ownership and identity information ; A.2. Accounting records ; A.3. Banking information --
B. Access to information: Overview ; B.1. Competent Authority's ability to obtain and provide information ; B.2. Notification requirements and rights and safeguards --
C. Exchanging Information: Overview ; C.1. Exchange-of-information mechanisms ; C.2. Exchange-of-information mechanisms with all relevant partners ; C.3. Confidentiality ; C.4. Rights and safeguards of taxpayers and third parties ; C.5. Timeliness of responses to requests for information --
Summary of determinations and factors underlying recommendations --
Annex 1: Jurisdiction's response to the supplementary report --
Annex 2: List of all exchange of information mechanisms --
Annex 3: List of all laws, regulations and other material.
Series Title: Global Forum on Transparency and Exchange of Information for Tax Purposes.
Other Titles: Israel 2013 :
Peer review report, phase 1, legal and regulatory framework, Israel

Abstract:

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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2--reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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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