Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Burkina Faso 2015 Phase 1: Legal and Regulatory Framework PDF Download

Author: OECD
Publisher: OECD Publishing
ISBN: 9264237437
Category :
Languages : en
Pages : 96

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Book Description
This publication reviews the quality of Burkina Faso's legal and regulatory framework for the exchange of information for tax purposes.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264244514
Category :
Languages : en
Pages : 80

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

Author: OECD
Publisher: OECD Publishing
ISBN: 9264440771
Category :
Languages : en
Pages : 150

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Book Description
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Morocco.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264647619
Category :
Languages : en
Pages : 131

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Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Author: OECD
Publisher: OECD Publishing
ISBN: 926423361X
Category :
Languages : en
Pages : 86

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

Author: OECD
Publisher: OECD Publishing
ISBN: 9264266070
Category :
Languages : en
Pages : 130

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

Author: Oecd
Publisher:
ISBN: 9789264237421
Category : Business & Economics
Languages : en
Pages : 94

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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 120 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 of a dual criminality standard.

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: 9264231307
Category :
Languages : en
Pages : 72

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Book Description
This publication reviews the quality of El Salvador's legal and regulatory framework for the exchange of information for tax purposes.

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.