Cover of: Global forum on transparency and exchange of information for tax purposes peer reviews | Global Forum on Transparency and Exchange of Information for Tax Purposes

Global forum on transparency and exchange of information for tax purposes peer reviews

United States 2011 : combined, phase 1 and phase 2 : reflecting the legal and regulatory framework as at February 2011

Published by OECD in Paris .
Written in English.

About the Book

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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. 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 authorized, 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. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.--Publisher's description.

About the Edition

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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. 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 authorized, 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. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.--Publisher's description.

Edition Notes

"June 2011."

Full text available online to subscribers at: http://dx.doi.org/10.1787/9789264115064-en

Series
Global forum on transparency and exchange of information for tax purposes peer reviews
Other Titles
United States 2011 :, Peer review report combined :, OECD iLibrary.

Classifications

Library of Congress
HJ2381 .G59 2011

The Physical Object

Pagination
104 p. :
Number of pages
104

ID Numbers

Open Library
OL25570256M
Internet Archive
unitedstates20110000unse
ISBN 10
9264115056, 9264115064
ISBN 13
9789264115057, 9789264115064
OCLC/WorldCat
743340952
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History

Download catalog record: RDF / JSON / OPDS
July 2, 2019 Edited by Clean Up Bot replacing ocaid with lendable copy
July 20, 2018 Edited by ImportBot import new book
July 30, 2014 Created by ImportBot Initial record created, from Internet Archive item record.