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RT Book, Whole SR Electronic DC OPAC T1 Global forum on transparency and exchange of information for tax purposes peer reviews. Virgin Islands (British) 2011: Phase 1 A1 Organisation for Economic Co-operation and Development A1 Global Forum on Transparency and Exchange of Information for Tax Purposes YR 2011 FD 2011 K1 Taxation -- British Virgin Islands K1 Taxation -- Law and legislation -- British Virgin Islands K1 Transparency (Ethics) in government -- British Virgin Islands K1 Impôt -- Îles Vierges britanniques K1 Taxation K1 Taxation -- Law and legislation K1 Transparency in government K1 British Virgin Islands PB OECD PP [Paris] SN 9264117741 LA English (英語) CL LCC:KGL4406 CL DC:342 NO "August 2011 (reflecting the legal and regulatory framework as at May 2011)." NO Includes bibliographical references NO License restrictions may limit access NO 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 NO 異なりアクセスタイトル:Virgin Islands (British) 2011 NO 表紙タイトル:Peer review report NO 書誌ID=OB00095444; LK https://doi.org/10.1787/9789264117754-en DS 同志社大学OPAC OL 30