|
|
|
|
| LEADER |
03895nmm a2200265 u 4500 |
| 001 |
EB002072504 |
| 003 |
EBX01000000000000001212594 |
| 005 |
00000000000000.0 |
| 007 |
cr||||||||||||||||||||| |
| 008 |
220928 ||| eng |
| 020 |
|
|
|a 9789264380035
|
| 020 |
|
|
|a 9789264457294
|
| 020 |
|
|
|a 9789264689213
|
| 245 |
0 |
0 |
|a Peer Review of the Automatic Exchange of Financial Account Information 2020
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
|
| 260 |
|
|
|a Paris
|b OECD Publishing
|c 2020
|
| 300 |
|
|
|a 381 p.
|c 21 x 28cm
|
| 505 |
0 |
|
|a Details of the exchange agreements in place -- Estonia -- Austria -- Argentina -- Anguilla -- Marshall Islands -- Andorra -- Mexico -- Curaçao -- Russia -- Antigua and Barbuda -- Monitoring the implementation of the AEOI Standard -- New Zealand -- Netherlands -- Azerbaijan -- Brunei Darussalam -- Extract from the AEOI Terms of Reference with respect to the legal frameworks -- Hong Kong (China) -- Lebanon -- Lithuania -- Spain -- Qatar -- Korea -- Monaco -- Vanuatu -- Israel -- Costa Rica -- Romania -- Italy -- Seychelles -- Cook Islands -- Barbados -- Aruba -- Bahrain -- Belize -- Saint Lucia -- Luxembourg -- Norway -- Cayman Islands -- China (People's Republic of) -- Niue -- Nauru -- Faroe Islands -- Assessments carried out under the Staged Approach -- Saint Kitts and Nevis -- Slovenia -- Foreword -- Ireland -- Peer reviews of the AEOI Standard's implementation -- Switzerland -- Sint Maarten -- Jersey -- Australia -- Belgium -- Bulgaria -- Cyprus -- United Arab Emirates -- Hungary -- Turkey -- India -- Bermuda -- Malta -- Saudi Arabia -- South Africa -- Finland -- Trinidad and Tobago -- Panama -- Germany -- Macau (China) -- British Virgin Islands -- Gibraltar -- Greece -- San Marino -- Mauritius -- Iceland -- Guernsey -- Montserrat -- Greenland -- Samoa -- Chile -- Sweden -- Portugal -- Canada -- Isle of Man -- Turks and Caicos Islands -- France -- Indonesia -- Colombia -- Latvia -- Grenada -- Poland -- Singapore -- Liechtenstein -- Executive summary -- Croatia -- Czech Republic -- Dominica -- Slovak Republic -- Uruguay -- The Bahamas -- Abbreviations and acronyms -- Pakistan -- Brazil -- Japan -- Denmark -- United Kingdom -- Saint Vincent and the Grenadines -- Malaysia
|
| 653 |
|
|
|a Taxation
|
| 710 |
2 |
|
|a Organisation for Economic Co-operation and Development
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
| 989 |
|
|
|b OECD
|a OECD Books and Papers
|
| 024 |
8 |
|
|a /10.1787/175eeff4-en
|
| 856 |
4 |
0 |
|a oecd-ilibrary.org
|u https://doi.org/10.1787/175eeff4-en
|x Verlag
|3 Volltext
|
| 082 |
0 |
|
|a 336
|
| 520 |
|
|
|a The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction's domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 100 jurisdictions that committed to commence AEOI from 2017 or 2018. The Global Forum has also begun the reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022
|