Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bulgaria 2016 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings PDF Download

Author: OECD
Publisher: OECD Publishing
ISBN: 9264265791
Category :
Languages : en
Pages : 134

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

Author: Organisation for Economic Co-operation and Development
Publisher: Organization for Economic Co-Operation & Development
ISBN: 9789264265783
Category : Taxation
Languages : en
Pages : 0

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Book Description
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 130 jurisdictions which participate in the work of the Global Forum on an equal footing. This report contains the revised Phase 1 + Phase 2 reviews for Bulgaria, now including ratings. 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 application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

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

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

Author: OECD
Publisher: OECD Publishing
ISBN: 926420556X
Category :
Languages : en
Pages : 127

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This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for the People's Republic of China, now incorporating Phase 2 ratings.

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: 9264205802
Category :
Languages : en
Pages : 119

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Book Description
This report includes Phase 1 and Phase 2 reviews of the Republic of Korea, now incorporating Phase 2 ratings.

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.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264205586
Category :
Languages : en
Pages : 107

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Book Description
This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Denmark, now incorporating Phase 2 ratings.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264205845
Category :
Languages : en
Pages : 142

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Book Description
This report includes Phase 1 and Phase 2 reviews for the Netherlands, now updated to include Phase 2 ratings.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264205764
Category :
Languages : en
Pages : 119

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Book Description
This report includes Phase 1 and Phase 2 reports for Japan, now incorporating Phase 2 ratings.