Implementing the tax transparency standards
Subtitle: a handbook for assessors and jurisdictions
By: [Global Forum on Transparency and Exchange of Information for Tax Purposes]
Contributors: Organisation for Economic Co-operation and Development
Edition: 2nd ed.
Publisher: OECD
Published: 2011
Place of publication: Paris
Language: eng
Number of pages: 224
ISBN-13: 9789264107236; 9789264110496
Subjects: International cooperation; Transparency in government; Law and legislation; Tax administration and procedure
Description: 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.
Notes: Available online to subscribers at: http://dx.doi.org/10.1787/9789264110496-en
Table of contents: title: pt. 1. Key documents of the global forum for peer reviews.  Terms of reference; title: Revised methodology for peer review and non-member reviews; title: Assessment criteria; title: pt. 2. Main sources of standards.  Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary; title: The 2002 Model Agreement on Exchange of Information on Tax Matters and its commentary; title: Enabling effective exchange of information : availability and reliability standard, the Joint Ad Hoc Group on Accounts (JAHGA) report; title: The 2006 OECD manual on information exchange : module on general and legal aspects of exchange of information; title: The 2006 OECD manual on information exchange : module 1 on exchange of information request; title: The OECD's project on harmful tax practices consolidated application note guidance in applying the 1998 report to preferential tax regimes.