Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2014 Phase 2: Implementation of the Standard in Practice PDF Download
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Author: OECD Publisher: OECD Publishing ISBN: 9264217797 Category : Languages : en Pages : 152
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis.
Author: OECD Publisher: OECD Publishing ISBN: 9264217797 Category : Languages : en Pages : 152
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis.
Author: OCDE, Publisher: Organization for Economic ISBN: 9789264217782 Category : Business & Economics Languages : en Pages : 148
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 ansparency and exchange of information is carried out by over 90 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. 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 plus Phase 2' reviews. 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: 9789264117891 Category : Languages : en Pages : 96
Book Description
This publication reviews the quality of Saint Kitts and Nevis' legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD Publisher: OECD Publishing ISBN: 9264117989 Category : Languages : en Pages : 98
Book Description
This publication reviews the quality of Saint Kitts and Nevis' legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD. Publishing Publisher: ISBN: 9781283291279 Category : Taxation Languages : en Pages : 98
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 90 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 commentar.
Author: Mrs.Michaela Erbenova Publisher: 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.
Author: World Bank Publisher: World Bank Publications ISBN: 1464814414 Category : Business & Economics Languages : en Pages : 254
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author: Global Forum on Transparency and Exchange of Information for Tax Purposes Publisher: Org. for Economic Cooperation & Development ISBN: 9789264222847 Category : Languages : en Pages : 0
Book Description
This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Belize.
Author: OECD
Author: OECD
Author: OECD
Author: OCDE,
Author: OECD
Author: OECD
Author: OECD
Author: OECD. Publishing
Author: Mrs.Michaela Erbenova
Author: World Bank
Author: Global Forum on Transparency and Exchange of Information for Tax Purposes