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Business/Investing Business Analysis Techniques: 72 Essential Tools for Success
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Business/Investing Management, 6th Edition
Business/Investing Mobile Service Innovation and Business Models (Repost)
Business/Investing Reconfiguring Knowledge Production: Changing Authority Relationships in the Sciences and their Consequences
Business/Investing Accepted! 50 Successful College Admission Essays, 3 Edition (Repost)
Business/Investing Current Issues in Islamic Banking and Finance: Resilience and Stability in the Present System
Business/Investing Power of An Hour (Repost)
Business/Investing Boards That Deliver (Repost)
Business/Investing Jrgen R. Grote, Achim Lang, Volker Schneider - Organized Business Interests in Changing Environments
Business/Investing Green Business - das Milliardengeschäft: Nach den Dot-coms kommen jetzt die Dot-greens (repost)
Business/Investing Forex Shockwave Analysis (repost)
Business/Investing IPO and Equity Offerings (Securities Institute Global Capital Markets) (Repost)
Business/Investing Careers for Self-Starters & Other Entrepreneurial Types
Business/Investing David Mercer "Building Online Stores with osCommerce: Professional Edition" (repost)
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Business/Investing Implementing the Tax Transparency Standards. A Handbook for Assessors and Jurisdictions
Posted on 2010-07-27
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More Implementing the Tax Transparency Standards. A Handbook for Assessors and Jurisdictions 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 (the "Global Forum") peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes. • | • Handbook contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. 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 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) Methodology 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 PART II: 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 : Download Link (You find here)
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