Global forum on transparency and exchange of information for tax purposes peer reviews. phase 1. Nauru 2013 :
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 100 jurisdictions which participate in the work of the Global Forum on an equal footing. Th...
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| Format: | Ebook |
| Language: | English |
| Published: |
Paris :
OECD,
[2013]
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| Series: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
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| Subjects: | |
| Online Access: | OECD |
| 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 100 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 commenta. |
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| Item Description: | "March 2013 (reflecting the legal and regulatory framework as at October 2012).". |
| Physical Description: | 1 online resource (70 pages). |
| Bibliography: | Includes bibliographical references. |
| ISSN: | 2219-4681 |
| DOI: | 10.1787/9789264191846-en |