Liechtenstein 2015: Phase 2, Implementation of the Standard by Global Forum on Transparency and Exchange of Information for Tax Purposes (Paperback, 2015)
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 120 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 t 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.
Product Identifiers
Publisher
Organization for Economic Co-Operation and Development (Oecd)
ISBN-10
9264245073
ISBN-13
9789264245075
eBay Product ID (ePID)
223146779
Product Key Features
Author
Global Forum on Transparency and Exchange of Information for Tax Purposes
Format
Paperback
Language
English
Subject
Finance & Accounting
Type
Textbook
Dimensions
Weight
227g
Height
230mm
Width
156mm
Additional Product Features
Place of Publication
Paris
Spine
8mm
Series Title
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews
Content Note
Tables
Date of Publication
17/11/2015
Country of Publication
France
Genre
Finance & Accounting
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