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 (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD
c2010.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706816206719 |
| 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 (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. |
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| Notas: | "Global Forum on Transparency and Exchange of Information for Tax Purposes". Also available in French: Mise en oeuvre des standards de transparence fiscale : manuel pour les evaluateurs et les juridictions. |
| Descripción Física: | 1 online resource (223 p.) |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9781282764385 9786612764387 9789264088016 |
