By Collective

ISBN-10: 9264096833

ISBN-13: 9789264096837

The worldwide discussion board on Transparency and trade of data for Tax reasons is the multilateral framework during which paintings within the quarter of tax transparency and alternate of data is conducted via over ninety jurisdictions which perform the paintings of the worldwide discussion board on an equivalent footing.

The international discussion board is charged with in-depth tracking and peer assessment of the implementation of the criteria of transparency and trade of data for tax reasons. those criteria are basically mirrored within the 2002 OECD version contract on alternate of data on Tax Matters and its observation, and in Article 26 of the OECD Model Tax conference on source of revenue and on Capital and its remark as up-to-date in 2004, which has been included within the UN version Tax conference.

The criteria offer for overseas trade on request of foreseeably suitable info for the management or enforcement of the household tax legislation of a inquiring for social gathering. “Fishing expeditions” usually are not accepted, yet all foreseeably proper info needs to be supplied, together with financial institution details and knowledge held by means of fiduciaries, whatever the lifestyles of a household tax curiosity or the appliance of a twin criminal activity standard.

All contributors of the worldwide discussion board, in addition to jurisdictions pointed out by way of the worldwide discussion board as suitable to its paintings, are being reviewed. This method is undertaken in levels. part 1 experiences check the standard of a jurisdiction’s felony and regulatory framework for the alternate of knowledge, whereas section 2 experiences examine the sensible implementation of that framework. a few international discussion board participants are present process mixed – section 1 plus part 2 – studies. the last word target is to aid jurisdictions to successfully enforce the overseas criteria of transparency and alternate of knowledge for tax reasons.

All evaluate stories are released as soon as authorized by means of the worldwide discussion board and so they hence symbolize agreed worldwide discussion board reports.

For additional information at the paintings of the worldwide discussion board on Transparency and alternate of knowledge for Tax reasons, and for copies of the printed assessment experiences, please stopover at

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011: Phase 1: Legal and Regulatory Framework (Economie) by Collective

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