Implementing the tax transparency standards : a handbook for assessors and jurisdictions

Implementing the tax transparency standards a handbook for assessors and jurisdictions

This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.  It provides contextual background information on the Global Forum...

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Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development.
Corporate Author: Organisation for Economic Co-operation and Development (-)
Format: eBook
Language:Inglés
Published: Paris : OECD c2010.
Subjects:
Taxation.
Taxation > Law and legislation.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706816206719
Table of Contents:
  • Key Documents of the Global Forum for Peer Reviews
  • The Peer Review Process
  • Methodology
  • Terms of Reference
  • The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary
  • Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary
  • Assessment Criteria
  • The 2006 OECD Manual on Information Exchange
  • The 2006 OECD Manual on Information Exchange
  • Enabling Effective Exchange of Information
  • The OECD's Project on Harmful Tax Practices.

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