Global Forum on Transparency and Exchange of Information for Tax Purposes - Peer Reviews : Kenya 2013 - E-book - PDF

Edition en anglais

Note moyenne 
 OCDE - Global Forum on Transparency and Exchange of Information for Tax Purposes - Peer Reviews : Kenya 2013.
This report presents the Phase 1 Global Tax Forum Peer Review of Kenya for 2013. The Global Forum on Transparency and Exchange of Information for Tax... Lire la suite
25,00 € E-book - PDF
Vous pouvez lire cet ebook sur les supports de lecture suivants :
Téléchargement immédiat
Dès validation de votre commande
Offrir maintenant
Ou planifier dans votre panier

Résumé

This report presents the Phase 1 Global Tax Forum Peer Review of Kenya for 2013. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes.
These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party.
Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed.
This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review.
The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.

Caractéristiques

  • Date de parution
    22/11/2013
  • Editeur
  • ISBN
    978-92-64-20542-0
  • EAN
    9789264205420
  • Format
    PDF
  • Caractéristiques du format PDF
    • Taille
      2 049 Ko
    • Protection num.
      Digital Watermarking
    • Transferts max.
      Autorisé
    • Imprimable
      01 page(s) autorisée(s)
    • Copier coller
      01 page(s) autorisée(s)

Avis libraires et clients

Avis audio

Écoutez ce qu'en disent nos libraires !

Du même auteur

Les clients ont également aimé

Derniers produits consultés

Global Forum on Transparency and Exchange of Information for Tax Purposes - Peer Reviews : Kenya 2013 est également présent dans les rayons

25,00 €