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nexusstc/Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions/04a928692246da9b262172384aadae5f.pdf
Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions, Second Edition 🔍
Global Forum on Transparency and Exchange of Information for Tax Purposes; Organisation for Economic Co-operation and Development OECD Publishing, 2011 may 27
英语 [en] · PDF · 1.4MB · 2011 · 📘 非小说类图书 · 🚀/lgli/lgrs/nexusstc/zlib · Save
描述
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.
备用文件名
lgli/_423672.04a928692246da9b262172384aadae5f.pdf
备用文件名
lgrsnf/_423672.04a928692246da9b262172384aadae5f.pdf
备用文件名
zlib/Business & Economics/Accounting/OECD/Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions_1129525.pdf
备选作者
OECD Publishing
备用出版商
Organisation for Economic Co-operation and Development, OECD
备用版本
International NGO Publishers, France
备用版本
2nd ed., Paris, France, 2011
备用版本
2010
元数据中的注释
до 2011-08
元数据中的注释
lg690680
元数据中的注释
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元数据中的注释
Available online to subscribers at: http://dx.doi.org/10.1787/9789264110496-en
元数据中的注释
РГБ
元数据中的注释
Russian State Library [rgb] MARC:
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备用描述
pt. 1. Key documents of the global forum for peer reviews. Terms of reference
Revised methodology for peer review and non-member reviews
Assessment criteria
pt. 2. 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 request
The OECD's project on harmful tax practices consolidated application note guidance in applying the 1998 report to preferential tax regimes.
备用描述
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. It also 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. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes
开源日期
2011-08-31
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