Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request PDF Download

Author: OECD
Publisher: OECD Publishing
ISBN: 9264746234
Category :
Languages : en
Pages : 118

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Book Description
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.

Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264283749
Category : Exchange of government information
Languages : en
Pages : 0

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Book Description
This second round report analyses the implementation of the standard by India in respect of EOI requests received during the period of 1 July 2013 to 30 June 2016 against the 2016 Terms of Reference. This second round report concludes that India is now rated Largely Compliant overall. It is reflecting the legal and regulatory framework as at August 2017.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326

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Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Author: OECD
Publisher: OECD Publishing
ISBN: 9789264107236
Category :
Languages : en
Pages : 228

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Book Description
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82

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Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264258876
Category :
Languages : en
Pages : 170

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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland.

Author: Xavier Oberson
Publisher: Edward Elgar Publishing
ISBN: 1786434733
Category : Disclosure of information
Languages : en
Pages : 352

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Book Description
The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

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Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Author: OECD
Publisher: OECD Publishing
ISBN: 9789264096851
Category :
Languages : en
Pages : 78

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Book Description
This publication reviews the quality of the Guernsey’s legal and regulatory framework for the exchange of information for tax purposes.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264206000
Category :
Languages : en
Pages : 109

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Book Description
This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.