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...
Autor principal: | |
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Autores Corporativos: | , |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
[Paris] :
OECD
2011.
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Edición: | 2nd ed |
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706129306719 |
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. |
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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 |