Cover of: Global forum on transparency and exchange of information for tax purposes peer reviews | Organisation for Economic Co-operation and Development

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

The Seychelles 2011 : phase 1 : legal and regulatory framework

Published by OECD in [Paris] .
Written in English.

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 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. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency.

Table of Contents

A. Availability of Information
B. Access to Information
C. Exchanging Information.

Edition Notes

Includes bibliographical references.

English.

Print version record.

Series
Global forum on transparency and exchange of information for tax purposes : peer reviews, Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
Other Titles
Seychelles 2011 :, Peer review report :

Classifications

Dewey Decimal Class
300
Library of Congress
HJ3089.9 .G56 2011eb

The Physical Object

Pagination
1 online resource (75 pages).
Number of pages
75

ID Numbers

Open Library
OL26469973M
Internet Archive
globalforumontra0000unse_j5b0
ISBN 10
9264096922, 9264096914
ISBN 13
9789264096929, 9789264096912
OCLC/WorldCat
715163370
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History

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July 13, 2018 Created by ImportBot Initial record created, from Internet Archive item record.