Global forum on transparency and exchange of information for tax purposes peer reviews : Phase 1 : Austria 2011
| データ種別 | 電子書籍 |
|---|---|
| 出版者 | [Paris] : OECD |
| 出版年 | 2011 |
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| 書誌ID | OB00095338 |
|---|---|
| 本文言語 | 英語 |
| 別書名 | 異なりアクセスタイトル:Austria 2011 表紙タイトル:Peer review report |
| 一般注記 | "August 2011 (reflecting the legal and regulatory framework as at June 2011)." Includes bibliographical references License restrictions may limit access Summary: "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 100 jurisdictions which participate in the work of the Global Forum on an equal footing ... 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 authorized, 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 ... Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information ... The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes."--Page 4 of cover |
| 著者標目 | Global Forum on Transparency and Exchange of Information for Tax Purposes Organisation for Economic Co-operation and Development |
| 統一書名標目 | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews. |
| 件 名 | LCSH:Taxation -- Austria
全ての件名で検索
LCSH:Taxation -- Law and legislation -- Austria 全ての件名で検索 LCSH:Transparency (Ethics) in government -- Austria 全ての件名で検索 CSHF:Impôt -- Autriche 全ての件名で検索 FREE:Taxation FREE:Taxation -- Law and legislation 全ての件名で検索 FREE:Transparency in government FREE:Austria |
| 分 類 | LCC:HJ2630 DC:343.04 |
| 巻冊次 | ISBN:9789264117716 RefWorks出力（各巻） ISBN:9264117717 RefWorks出力（各巻） |
| 資料種別 | 機械可読データファイル |
| 所蔵情報へのリンク | Austria 2011 ; : print |
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