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Global Forum on Transparency and Exchange of Information for Tax Purposes : Phase 1: Legal and Regulatory Framework.

Author: OECD Publishing
Publisher: Paris : OECD Publishing, 2011.
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 100 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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Genre/Form: Electronic books
Additional Physical Format: Print version:
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: OECD Publishing
ISBN: 9789264111943 9264111948
OCLC Number: 770613692
Description: 1 online resource (78 pages)
Contents: Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Gibraltar; Overview of Gibraltar; Recent developments; Compliance with the Standards; Availability of information; Overview; Ownership and identity information; Accounting records; Banking information; Access to information; Overview; Competent authority's ability to obtain and provide information; Notification requirements and rights and safeguards; Exchanging information; Overview; Exchange of information mechanisms.

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 100 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 it.

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