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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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD c2010.
Materias:
Taxation.
Taxation > Law and legislation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706816206719
Tabla de Contenidos:
  • 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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