Global forum on transparency and exchange of information for tax purposes peer reviews. Virgin Islands (British) 2011: Phase 1
| データ種別 | 電子書籍 |
|---|---|
| 出版者 | [Paris] : OECD |
| 出版年 | 2011 |
書誌詳細を非表示
| 書誌ID | OB00095444 |
|---|---|
| 本文言語 | 英語 |
| 別書名 | 異なりアクセスタイトル:Virgin Islands (British) 2011 表紙タイトル:Peer review report |
| 一般注記 | "August 2011 (reflecting the legal and regulatory framework as at May 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 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."--Page 4 of cover |
| 著者標目 | Organisation for Economic Co-operation and Development Global Forum on Transparency and Exchange of Information for Tax Purposes |
| 統一書名標目 | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews. |
| 件 名 | LCSH:Taxation -- British Virgin Islands
全ての件名で検索
LCSH:Taxation -- Law and legislation -- British Virgin Islands 全ての件名で検索 LCSH:Transparency in government -- British Virgin Islands 全ての件名で検索 CSHF:Impôt -- Îles Vierges britanniques 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:British Virgin Islands |
| 分 類 | LCC:KGL4406 DC:342 |
| 巻冊次 | ISBN:9789264117747 RefWorks出力（各巻） ISBN:9264117741 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 | Virgin Islands (British) 2011 ; : print |
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※2020年8月16日以降