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Can I read Global forum on transparency and exchange of information for tax purposes peer reviews Israel 2013 : phase 1. on EtoBox?
Global forum on transparency and exchange of information for tax purposes peer reviews Israel 2013 : phase 1. by OECD is a nonfiction available to read on EtoBox.
What is Global forum on transparency and exchange of information for tax purposes peer reviews Israel 2013 : phase 1. about?
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 a
Who reads Global forum on transparency and exchange of information for tax purposes peer reviews Israel 2013 : phase 1.?
It is typically read by self-directed learners exploring a subject in depth.
Common subject areas: history, science, philosophy, social sciences.
- Author
- OECD
- Publisher
- OECD
- Published
- 2013
- Language
- EN
- ISBN
- 9789264205468
- Category
- nonfiction