Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264283749
Category : Exchange of government information
Languages : en
Pages : 0
Book Description
This second round report analyses the implementation of the standard by India in respect of EOI requests received during the period of 1 July 2013 to 30 June 2016 against the 2016 Terms of Reference. This second round report concludes that India is now rated Largely Compliant overall. It is reflecting the legal and regulatory framework as at August 2017.
Global Forum on Transparency and Exchange of Information for Tax Purposes
Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264283749
Category : Exchange of government information
Languages : en
Pages : 0
Book Description
This second round report analyses the implementation of the standard by India in respect of EOI requests received during the period of 1 July 2013 to 30 June 2016 against the 2016 Terms of Reference. This second round report concludes that India is now rated Largely Compliant overall. It is reflecting the legal and regulatory framework as at August 2017.
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264283749
Category : Exchange of government information
Languages : en
Pages : 0
Book Description
This second round report analyses the implementation of the standard by India in respect of EOI requests received during the period of 1 July 2013 to 30 June 2016 against the 2016 Terms of Reference. This second round report concludes that India is now rated Largely Compliant overall. It is reflecting the legal and regulatory framework as at August 2017.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264746234
Category :
Languages : en
Pages : 118
Book Description
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.
Publisher: OECD Publishing
ISBN: 9264746234
Category :
Languages : en
Pages : 118
Book Description
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Sweden 2024 (Second Round, Combined Review) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264461345
Category :
Languages : en
Pages : 149
Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sweden, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Publisher: OECD Publishing
ISBN: 9264461345
Category :
Languages : en
Pages : 149
Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sweden, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2024 (Second Round, Combined Review) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264996532
Category :
Languages : en
Pages : 120
Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Publisher: OECD Publishing
ISBN: 9264996532
Category :
Languages : en
Pages : 120
Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Israel 2024 (Second Round, Combined Review) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264788999
Category :
Languages : en
Pages : 161
Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Israel, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Publisher: OECD Publishing
ISBN: 9264788999
Category :
Languages : en
Pages : 161
Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Israel, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Ecuador 2024 (Second Round, Combined Review) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264776826
Category :
Languages : en
Pages : 165
Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Ecuador, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Publisher: OECD Publishing
ISBN: 9264776826
Category :
Languages : en
Pages : 165
Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Ecuador, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Sint Maarten 2024 (Second Round, Combined Review) Peer Review Report on the Exchange of Information on Request
Author: OECD
Publisher: OECD Publishing
ISBN: 9264560467
Category :
Languages : en
Pages : 165
Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sint Maarten, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Publisher: OECD Publishing
ISBN: 9264560467
Category :
Languages : en
Pages : 165
Book Description
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sint Maarten, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Peer Review of the Automatic Exchange of Financial Account Information 2021
Author:
Publisher:
ISBN: 9789264803701
Category :
Languages : en
Pages : 0
Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction's domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 102 jurisdictions that committed to commence AEOI from 2017, 2018 or 2019. A summary is also provided of the Global Forum's reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.
Publisher:
ISBN: 9789264803701
Category :
Languages : en
Pages : 0
Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction's domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 102 jurisdictions that committed to commence AEOI from 2017, 2018 or 2019. A summary is also provided of the Global Forum's reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.
Harmful Tax Competition An Emerging Global Issue
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
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.
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
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.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 Phase 2: Implementation of the Standard in Practice
Author: OECD
Publisher: OECD Publishing
ISBN: 9264258876
Category :
Languages : en
Pages : 170
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland.
Publisher: OECD Publishing
ISBN: 9264258876
Category :
Languages : en
Pages : 170
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland.