By Collective,Organization for Economic Cooperation and Development
The worldwide discussion board on Transparency and trade of knowledge for Tax reasons is the multilateral framework during which paintings within the sector of tax transparency and trade of data is conducted via over ninety jurisdictions which perform the paintings of the worldwide discussion board on an equivalent footing.
The worldwide discussion board is charged with in-depth tracking and peer evaluation of the implementation of the factors of transparency and trade of data for tax reasons. those criteria are essentially mirrored within the 2002 OECD version contract on alternate of knowledge on Tax concerns and its observation, and in Article 26 of the OECD version Tax conference on source of revenue and on Capital and its observation as up-to-date in 2004, which has been integrated within the UN version Tax conference.
The criteria offer for foreign trade on request of foreseeably appropriate details for the management or enforcement of the family tax legislation of a asking for get together. “Fishing expeditions” will not be approved, yet all foreseeably suitable details has to be supplied, together with financial institution details and knowledge held through fiduciaries, whatever the life of a household tax curiosity or the applying of a twin criminal activity standard.
All individuals of the worldwide discussion board, in addition to jurisdictions pointed out through the worldwide discussion board as suitable to its paintings, are being reviewed. This approach is undertaken in stages. part 1 experiences examine the standard of a jurisdiction’s felony and regulatory framework for the trade of knowledge, whereas part 2 reports examine the sensible implementation of that framework. a few worldwide discussion board participants are present process mixed – part 1 plus section 2 – studies. the last word objective is to assist jurisdictions to successfully enforce the foreign criteria of transparency and alternate of data for tax reasons.
All evaluate studies are released as soon as licensed via the worldwide discussion board and so they therefore signify agreed worldwide discussion board reports.
For additional info at the paintings of the worldwide discussion board on Transparency and trade of data for Tax reasons, and for copies of the broadcast evaluate reviews, please stopover at www.oecd.org/tax/transparency
Read or Download Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011: Phase 1: Legal and Regulatory Framework (ECHANGES INDUST) PDF
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Extra info for Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011: Phase 1: Legal and Regulatory Framework (ECHANGES INDUST)