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Global Forum on Transparency and Exchange of Information for Tax Purposes : Peer Reviews.

Author: OECD Publishing; Organisation for Economic Co-operation and Development; Global Forum on Transparency and Exchange of Information for Tax Purposes,
Publisher: Paris : Organisation for Economic Co-operation and Development, 2011.
Series: Global forum on transparency and exchange of information for tax purposes: peer reviews Global forum on transparency and exchange of information for tax purposes peer reviews
Edition/Format:   eBook : Document : EnglishView all editions and formats
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 Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of  Read more...
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Details

Genre/Form: Electronic books
Additional Physical Format: Print version:
Publishing, OECD.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Switzerland 2011: Phase 1: Legal and Regulatory Framework.
Paris : Organisation for Economic Co-operation and Development, ©2011
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: OECD Publishing; Organisation for Economic Co-operation and Development; Global Forum on Transparency and Exchange of Information for Tax Purposes,
ISBN: 9264114653 9789264114654 9789264114661 9264114661 9789264115040 9264115048
OCLC Number: 990589693
Language Note: English.
Description: 1 online resource (107 pages).
Contents: Table of Contents; About the Global Forum; Executive summary; Introduction; Compliance with the Standards; A. Availability of Information; B. Access to Information; C. Exchange of Information; Summary of Determinations and Factors Underlying Recommendations; Annex 1: Jurisdiction's Response to the Review Report; Annex 2: List of all Exchange-of-Information Mechanisms; Annex 3: List of all Laws, Regulations and Other Material Received.
Series Title: Global forum on transparency and exchange of information for tax purposes: peer reviews Global forum on transparency and exchange of information for tax purposes peer reviews
Other Titles: Switzerland 2011
Global Forum on Transparency and Exchange of Information for Tax Purposes: Switzerland 2011: Phase 1: Legal and Regulatory Framework
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews

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 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 commentar.

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