Book123

    Free register and download UseNet downloader, then you can FREE Download from UseNet.

    Download without Limit " Business Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions " from UseNet for FREE!

More

Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions

Second Edition

This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the "Global Forum") peer reviews and non-member reviews. This second edition includes a new Methodology.

Buy Book at Lowest Price on Amazon

• | •

Table of contents

INTRODUCTION

About the Global Forum

About this Handbook

The Peer Review Process

PART I: KEY DOCUMENTS OF THE GLOBAL FORUM FOR PEER REVIEWS

Terms of Reference

I. Introduction

II. The Standards of Transparency and Exchange of Information for Tax Purposes

III. Output of the Peer Review Process

Annex 1 – Peer Review Group Mandate

Annex 2 – Sources of the Internationally Agreed Standards on Transparency and Effective Exchange of Information for Tax Purposes (the Standards)

Revised Methodology for Peer Review and Non-Member Reviews

I. Introduction

II. Peer Reviews

III. Procedures for Reports on Non-Members

IV. Funding

Annex 3 – Summary of the Key Responsibilities of Participants in a Review

Annex 4 –Model Assessment Schedules

Annex 5 – Chart on the Procedure to Adopt Reports

Annex 6 – Outline of Peer Review Report

Assessment Criteria

Introduction

The Goal of the Rating System

The Structure of the Rating System

Application of the Rating System

Conclusion

PART II: MAIN SOURCES OF STANDARDS

Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary

The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary

Enabling Effective Exchange of Information: Availability and Reliability Standard

The Joint Ad Hoc Group on Accounts (JAHGA) Report

The 2006 OECD Manual on Information Exchange – Module on General and Legal Aspects of Exchange of Information

The 2006 OECD Manual on Information Exchange – Module 1 on Exchange of Information on Request

The OECD’s Project on Harmful Tax Practices Consolidated Application Note

Guidance in Applying the 1998 Report to Preferential Tax Regimes

with TOC BookMarkLinks

More : You find here

Rating:
2.5 out of 5 by Book123