Author: OECDPublisher: OECD Publishing
ISBN: 9264191844
Category :
Languages : en
Pages : 74
Book Description
This report examines Nauru's legal and regulatory framework for the exchange of tax information.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 Phase 1: Legal and Regulatory Framework
Author: OECDPublisher: OECD Publishing
ISBN: 9264191844
Category :
Languages : en
Pages : 74
Book Description
This report examines Nauru's legal and regulatory framework for the exchange of tax information.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2016 (Supplementary Report) Phase 1: Legal and Regulatory Framework
Author: OECDPublisher: OECD Publishing
ISBN: 9264610022
Category :
Languages : en
Pages : 51
Book Description
This publication contains the Supplementary Phase 1 Peer Review Report for Nauru.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Nauru 2019 (Second Round) Peer Review Report on the Exchange of Information on Request
Author: OECDPublisher: OECD Publishing
ISBN: 9264995463
Category :
Languages : en
Pages : 82
Book Description
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Nauru.
Asia-Pacific Trusts Law, Volume 2
Author: Ying Khai LiewPublisher: Bloomsbury Publishing
ISBN: 1509954619
Category : Law
Languages : en
Pages : 440
Book Description
This book brings together leading legal scholars and practitioners from across the Asia-Pacific region to probe the ways in which trusts law has been adapted by various jurisdictions, and to analyse their causes and effects. The contributions discuss how the trust structure, with its inherent malleability, has been adapted to meet a diverse set of local needs, including social, religious, economic, commercial, or even historical needs. But in most instances, those needs - and the ways in which trusts law has been adapted to meet them - are not unique to a single jurisdiction: they often (coincidentally or otherwise) find much in common with others. By making its readers aware of the commonality of needs in Asia- Pacific, this book also aims to encourage coordination and cooperation in utilising trusts law to address shared concerns across the region.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Federated States of Micronesia 2014 Phase 1: Legal and Regulatory Framework
Author: OECDPublisher: OECD Publishing
ISBN: 9264210229
Category :
Languages : en
Pages : 74
Book Description
This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia.
Global Forum on Transparency and Exchange of Information for Tax Purposes Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 Phase 1: Legal and Regulatory Framework
Author: OECDPublisher: OECD Publishing
ISBN: 9789264191839
Category :
Languages : en
Pages : 72
Book Description
This report examines Nauru's legal and regulatory framework for the exchange of tax information.
Transparency in International Law
Author: Andrea BianchiPublisher: Cambridge University Press
ISBN: 1107021383
Category : Law
Languages : en
Pages : 641
Book Description
Analyses the hitherto unexplored issues concerning transparency in key areas of international law.
Harmful Tax Competition An Emerging Global Issue
Author: OECDPublisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
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.
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
Author: OECDPublisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
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.
The Withdrawal of Correspondent Banking Relationships
Author: Mrs.Michaela ErbenovaPublisher: International Monetary Fund
ISBN: 1498336531
Category : Business & Economics
Languages : en
Pages : 42
Book Description
This paper focuses on the withdrawal of correspondent banking relationships (CBRs) in some jurisdictions post-global financial crisis. It describes existing evidence and consequences of the withdrawal of CBRs and explores drivers of this phenomenon drawing on recent surveys and select country information. While the withdrawal of CBRs has reached a critical level in some affected countries, which can have a systemic impact if unaddressed, macroeconomic consequences have not been identified so far at a global level. The paper presents responses from the international community to address this phenomenon, and explains the role that the IMF has been playing in this global effort, especially with regards to supporting member countries in the context of surveillance and technical assistance, facilitating dialogue among stakeholders, and encouraging data gathering efforts. The paper concludes by suggesting policy responses by public and private sector stakeholders needed to further mitigate potential negative impacts that could undermine financial stability, inclusion, growth and development goals.