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120214 ||| eng |
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|a 9789264088016
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| 245 |
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|a Implementing the Tax Transparency Standards
|h Elektronische Ressource
|b A Handbook for Assessors and Jurisdictions
|c Organisation for Economic Co-operation and Development
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| 246 |
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|a Mise en œuvre des standards de transparence fiscale : Manuel pour les évaluateurs et les juridictions
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| 260 |
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|a Paris
|b OECD Publishing
|c 2010
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| 300 |
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|a 224 p.
|c 16 x 23cm
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|a Key Documents of the Global Forum for Peer Reviews -- Methodology -- Article 26 of the OECD Model Tax Convention on Income and on Capital and its Commentary -- Enabling Effective Exchange of Information -- The OECD's Project on Harmful Tax Practices -- The Peer Review Process -- Terms of Reference -- The 2002 Model Agreement on Exchange of Information on Tax Matters and its Commentary -- Assessment Criteria -- The 2006 OECD Manual on Information Exchange -- The 2006 OECD Manual on Information Exchange
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| 653 |
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|a Taxation
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| 710 |
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|a Organisation for Economic Co-operation and Development
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 028 |
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|a 10.1787/9789264088016-en
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/9789264088016-en
|x Verlag
|3 Volltext
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|a 336
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|a 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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