Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
U.S. Tax Guide for Aliens
Interpretation and Application of Tax Treaties in North America
Author: Juan Angel Becerra
Publisher: IBFD
ISBN: 9087220197
Category : Canada
Languages : en
Pages : 299
Book Description
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
Publisher: IBFD
ISBN: 9087220197
Category : Canada
Languages : en
Pages : 299
Book Description
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hungary 2015 Phase 2: Implementation of the Standard in Practice
Author: OECD
Publisher: OECD Publishing
ISBN: 9264231498
Category :
Languages : en
Pages : 148
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Hungary.
Publisher: OECD Publishing
ISBN: 9264231498
Category :
Languages : en
Pages : 148
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Hungary.
Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264107236
Category :
Languages : en
Pages : 228
Book Description
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
Publisher: OECD Publishing
ISBN: 9789264107236
Category :
Languages : en
Pages : 228
Book Description
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
Tax convention with the Hungarian People's Republic
Author: United States
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 32
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 32
Book Description
Protocol Amending Tax Convention with Switzerland
Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
ISBN:
Category : Convention Between the United States of America and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income
Languages : en
Pages : 94
Book Description
Publisher:
ISBN:
Category : Convention Between the United States of America and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income
Languages : en
Pages : 94
Book Description
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014 Phase 2: Implementation of the Standard in Practice
Author: OECD
Publisher: OECD Publishing
ISBN: 9264217452
Category :
Languages : en
Pages : 129
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra.
Publisher: OECD Publishing
ISBN: 9264217452
Category :
Languages : en
Pages : 129
Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra.
Model Tax Convention on Income and on Capital: Condensed Version 2017
Author: OECD
Publisher: OECD Publishing
ISBN: 9264287957
Category :
Languages : en
Pages : 658
Book Description
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Publisher: OECD Publishing
ISBN: 9264287957
Category :
Languages : en
Pages : 658
Book Description
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hong Kong, China 2013 Phase 2: Implementation of the Standard in Practice
Author: OECD
Publisher: OECD Publishing
ISBN: 9264206132
Category :
Languages : en
Pages : 138
Book Description
This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Hong Kong, China.
Publisher: OECD Publishing
ISBN: 9264206132
Category :
Languages : en
Pages : 138
Book Description
This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Hong Kong, China.