Luxembourg 2011: Phase 1 (Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews)

 
9780119208078: Luxembourg 2011: Phase 1 (Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews)

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. 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. This report is the Phase 1 review for Jamaica

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Global Forum on Transparency and Exchange of Information for Tax Purposes
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Book Description TSO. Paperback. Book Condition: new. BRAND NEW, Luxembourg 2011: Phase 1, Global Forum on Transparency and Exchange of Information for Tax Purposes, 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. 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. This report is the Phase 1 review for Jamaica. Bookseller Inventory # B9780119208078

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Global Forum on Transparency and Exchange of Information for Tax Purposes
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Global Forum on Transparency and Exchange of Information for Tax Purposes
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Book Description TSO, 2011. Book Condition: New. 2011. Paperback. Series: Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews. Num Pages: 84 pages, tables. BIC Classification: KC; KFF. Category: (P) Professional & Vocational. Dimension: 229 x 159 x 7. Weight in Grams: 150. . . . . . . Bookseller Inventory # V9780119208078

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Book Description TSO. Book Condition: New. 2011. Paperback. Series: Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews. Num Pages: 84 pages, tables. BIC Classification: KC; KFF. Category: (P) Professional & Vocational. Dimension: 229 x 159 x 7. Weight in Grams: 150. . . . . . Books ship from the US and Ireland. Bookseller Inventory # V9780119208078

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Book Description 2011. Paperback. Book Condition: New. 229mm x 159mm x. Paperback. Shipping may be from our Sydney, NSW warehouse or from our UK or US warehouse, depending on stock availability. 84 pages. 0.150. Bookseller Inventory # 9780119208078

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