Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cook Islands 2015 Phase 2: Implementation of the Standard in Practice PDF Download

Author: OECD
Publisher: OECD Publishing
ISBN: 9264231455
Category :
Languages : en
Pages : 116

View

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

Author: OECD
Publisher: OECD Publishing
ISBN: 9264233709
Category :
Languages : en
Pages : 140

View

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

Author: Ying Khai Liew
Publisher: Bloomsbury Publishing
ISBN: 1509954619
Category : Law
Languages : en
Pages : 440

View

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.

Author: Ying Khai Liew
Publisher: Bloomsbury Publishing
ISBN: 1509934804
Category : Law
Languages : en
Pages : 704

View

Book Description
At a time when Asia represents the fastest growing economic region, there is no better moment to consider what trusts law can contribute to societal stability and economic prosperity. This book does this by offering the first work that systematically explores trusts law across the region. Many Asian-Pacific jurisdictions have integrated and developed trusts law in their legal systems; either through colonial heritage or statutory activism. But the diversity of legal traditions and local contexts has resulted in trusts laws having a significantly varied impact across the region. In the modern globalised world there is growing need to adopt an outward looking approach in dealing with matters of common interest. This book answers this need by bringing together leading legal scholars and practitioners in the region to explore the theory and practice of trusts law, contextualised to specific jurisdictions in the Asia-Pacific. Exploring 17 jurisdictions in Asia, it bring both an academic and practitioner perspective to trusts law in the region.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264724494
Category :
Languages : en
Pages : 113

View

Book Description
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for the Cook Islands. It refers to Phase 1 only (Legal and Regulatory Framework).

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

View

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

Author: Asian Development Bank
Publisher: Asian Development Bank
ISBN: 9292571486
Category : Business & Economics
Languages : en
Pages : 251

View

Book Description
The Cook Islands is among the best performing Pacific island economies, with many structures in place that support private sector investment, including an internationally competitive tax regime, an open trade regime, and good standards of education and health care. Future prospects are positive due to the growing tourism sector, and potential resource revenues from seabed minerals prospecting activities are another favorable development. The Government of the Cook Islands is committed to pursuing sustainable development through private-sector-led growth. Yet, the Cook Islands faces significant challenges in realizing its full potential, including a sluggish business entry process that discourages foreign investment, inadequate infrastructure that threatens to degrade the natural environment, complex land ownership and inadequate land use planning processes, and a weak collateral framework.

Author: Alain Verbeke
Publisher: Cambridge University Press
ISBN: 110862068X
Category : Business & Economics
Languages : en
Pages : 531

View

Book Description
This text introduces students to core business concepts and comprehensively covers a range of key areas in international business.

Author: Oecd
Publisher:
ISBN: 9789264231443
Category : Business & Economics
Languages : en
Pages : 111

View

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: 9264237372
Category :
Languages : en
Pages : 148

View

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