Can I read Global forum on transparency and exchange of information for tax purposes peer reviews: Federation of Saint Kitts and Nevis 2011: phase 1: August 2011 (reflecting the legal and regulatory framework as at May 2011) on EtoBox?

Global forum on transparency and exchange of information for tax purposes peer reviews: Federation of Saint Kitts and Nevis 2011: phase 1: August 2011 (reflecting the legal and regulatory framework as at May 2011) by Organisation for Economic Co-operation and Development; Global Forum on Transparency and Exchange of Information for Tax Purposes is a book available to read on EtoBox.

What is Global forum on transparency and exchange of information for tax purposes peer reviews: Federation of Saint Kitts and Nevis 2011: phase 1: August 2011 (reflecting the legal and regulatory framework as at May 2011) 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 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 its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in 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

Author

Organisation for Economic Co-operation and Development; Global Forum on Transparency and Exchange of Information for Tax Purposes

Publisher

Development Centre of the Organization for Economic Co-operation and Development

Published

2011

Language

EN

ISBN

9786613291271

Subjects

Social Science, Social_sciences