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 for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on t...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Global Forum on Transparency and Exchange of Information for Tax Purposes
Formato: Libro electrónico
Idioma:Inglés
Publicado: [Paris] : OECD 2011.
Edición:2nd ed
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706129306719
Descripción
Sumario: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. It provides contextual background information on the Global Forum   and the peer review process. It also contains key relevant documents and authoritative sources  that will guide assessors and reviewed jurisdictions through 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.  
Notas:OECD-code: 23 2011 15 1 P.
On cover: Global forum on transparency and exchange of information for tax purposes.
Descripción Física:1 online resource (228 p.)
ISBN:9781283224123
9786613224125
9789264110496