Global forum on transparency and exchange of information for tax purposes peer reviews. phase 2 : implementation of the standard and in practice. Grenada 2014 :
This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Grenada. 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...
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| Corporate Authors: | , |
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| Format: | Ebook |
| Language: | English |
| Published: |
Paris :
OECD Publishing,
2014.
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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: | This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Grenada. 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 120 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 commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. |
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| Item Description: | October 2014 (reflecting the legal and regulatory framework as at August 2014) |
| Physical Description: | 1 online resource (117 pages). |
| ISSN: | 2219-469X |
| DOI: | 10.1787/9789264223035-en |