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Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews : Monaco 2010 : phase 1.

Author: Global Forum on Transparency and Exchange of Information for Tax Purposes.; Organisation for Economic Co-operation and Development.
Publisher: Paris : OECD, ©2010.
Series: Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Edition/Format:   Print book : 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 over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The standards provide for international exchange on request of foreseeably relevant information for the administration or  Read more...
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Details

Material Type: Government publication, International government publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Global Forum on Transparency and Exchange of Information for Tax Purposes.; Organisation for Economic Co-operation and Development.
ISBN: 9789264095571 9264095578
OCLC Number: 701213597
Notes: "September 2010 (reflecting the legal and regulatory framework as at May 2010)."
PDF reader required for full electronic text.
Description: 65 pages ; 23 cm.
Contents: Compliance with the standards. Availability of the information --
Access to information --
Exchanging information --
Summary of determinations and factors underlying recommendations.
Series Title: Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Other Titles: Monaco 2010 : phase 1
Peer review report :

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 over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. 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 authorized, 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. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.--Publisher's description.

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