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

Author: OECD
Publisher: OECD Publishing
ISBN: 9264878955
Category :
Languages : en
Pages : 154

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

Author: Global Forum on Transparency and Exchange of Information for Tax Purposes
Publisher:
ISBN: 9789264315181
Category :
Languages : en
Pages : 150

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Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of international standard of exchange of information on request (EOIR) and automatic exchange of information. The EOIR provides for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. All Global Forum members have agreed to have their implementation of the EOIR standard be assessed by peer review. In addition, non-members that are relevant to the Global Forum's work are also subject to review. The legal and regulatory framework of each jurisdiction is assessed as is the implementation of the EOIR framework in practice. The final result is a rating for each of the essential elements and an overall rating. This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Cyprus.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264616985
Category :
Languages : en
Pages : 96

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

Author: OECD
Publisher: OECD Publishing
ISBN: 926443612X
Category :
Languages : en
Pages : 98

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

Author: OECD
Publisher: OECD Publishing
ISBN: 9264537090
Category :
Languages : en
Pages : 120

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

Author: OECD
Publisher: OECD Publishing
ISBN: 926470275X
Category :
Languages : en
Pages : 104

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Book Description
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of the People's Republic of China.

Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264693364
Category : Taxation
Languages : en
Pages : 0

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Book Description
This report analyses the implementation of the international standard of transparency and exchange of information on request in Peru on the second round of reviews conducted by the Global Forum against the 2016 Terms of Reference. It assesses both the legal and regulatory framework as at 2 December 2019 and the practical implementation of this framework, in particular in respect of EOI requests received and sent during the review period from 1 April 2015 to 31 March 2018. This report concludes that overall Peru is Largely Compliant with the international standard.

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: OECD Publishing
ISBN: 9264997881
Category :
Languages : en
Pages : 134

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

Author: OECD
Publisher: OECD Publishing
ISBN: 9264653570
Category :
Languages : en
Pages : 106

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