Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Virgin Islands (British) 2015 (Supplementary Report) Phase 2: Implementation of the Standard in Practice PDF Download

Author: OECD
Publisher: OECD Publishing
ISBN: 9264488022
Category :
Languages : en
Pages : 88

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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for the British Virgin Islands.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264678069
Category :
Languages : en
Pages : 82

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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for The Seychelles.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264388869
Category :
Languages : en
Pages : 100

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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Austria.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264906851
Category :
Languages : en
Pages : 185

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

Author: OECD
Publisher: OECD Publishing
ISBN: 9264649026
Category :
Languages : en
Pages : 116

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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Luxembourg.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264809074
Category :
Languages : en
Pages : 93

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Book Description
This publication contains the Supplementary Phase 2 Peer Review Report for Israel.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264202633
Category :
Languages : en
Pages : 115

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Book Description
This report contains the “Phase 2: Implementation of the Standard in Practice” review of the British Virgin Islands, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.

Author: Oecd
Publisher: OCDE
ISBN: 9789264202627
Category : Business & Economics
Languages : en
Pages : 111

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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 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

Author: World Bank
Publisher: World Bank Publications
ISBN: 1464813566
Category : Business & Economics
Languages : en
Pages : 201

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Book Description
Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264231471
Category :
Languages : en
Pages : 150

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