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Israel 2014: phase 2, implementation of the standard in practice by Global Forum on Transparency and Exchange of Information for Tax Purposes (Paperback, 2014)

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About this product

Product Information

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax ansparency 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.

Product Identifiers

Publisher
Organization for Economic Co-Operation AND Development (Oecd)
ISBN-13
9789264222960
eBay Product ID (ePID)
209614689

Product Key Features

Author
Global Forum on Transparency and Exchange of Information for Tax Purposes
Publication Name
Israel 2014: Phase 2, Implementation of the Standard in Practice
Format
Paperback
Language
English
Subject
Government, Finance
Publication Year
2014
Type
Textbook
Number of Pages
122 Pages

Dimensions

Item Height
230mm

Additional Product Features

Title_Author
Global Forum on Transparency and Exchange of Information for Tax Purposes
Series Title
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews
Country/Region of Manufacture
France

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Israel 2014: phase 2, implementation of the standard in practice by Global Forum on Transparency and Exchange of Information for Tax Purposes (Paperback, 2014)

Best-selling in Adult Learning & University

Secrets Of Mental Math: The Mathemagician's Guide to Lightening Calculation and Amazing Maths Tricks by Arthur Benjamin, Michael Shermer (Paperback, 2006)

Never Split the Difference: Negotiating as if Your Life Depended on It by Chris Voss, Tahl Raz (Paperback, 2017)

Die with Zero: Getting All You Can from Your Money and Your Life by Bill Perkins (Paperback, 2021)

The Falsification of History: Our Distorted Reality by John Hamer (Paperback, 2013)

Adult Children of Emotionally Immature Parents: How to Heal from Distant, Rejecting, or Self-Involved Parents by Lindsay C Gibson (Paperback, 2015)

Code of Practice for In-service Inspection and Testing of Electrical Equipment by The Institution of Engineering and Technology (Paperback, 2020)

Clean & Green: 101 Hints and Tips for a More Eco-Friendly Home by Nancy Birtwhistle (Hardcover, 2021)

Save on Adult Learning & University

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Bold Beans: Beautiful, Brilliant and Exciting Recipes by Amelia Christie-Miller

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Zero to One: Notes on Start Ups, or How to Build the Future by Thiel, Peter The

Staring At The Sun: Being at peace with your own mortality by Irvin Yalom

Why We Get Sick (Paperback) by Bikman & Benjamin

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