Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cameroon 2015 Phase 1 Legal and Regulatory Framework is popular PDF and ePub book, written by Oecd in 2015-08-03, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cameroon 2015 Phase 1 Legal and Regulatory Framework can be Read Online from any device for your convenience.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cameroon 2015 Phase 1 Legal and Regulatory Framework Book PDF Summary
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 120 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.
Detail Book of Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cameroon 2015 Phase 1 Legal and Regulatory Framework PDF
- Author : Oecd
- Release : 03 August 2015
- Publisher : Unknown
- ISBN : 9264237615
- Genre : Business & Economics
- Total Page : 92 pages
- Language : English
- PDF File Size : 19,5 Mb
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