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[ 洋図書 ] Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews. Combined phase 1 + phase 2. ( Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews, )

-- Organization for Economic Co-operation and Development, -- c2011. --

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ISBN 9264114963
ISBN13桁 9789264114968
テキストの言語 英語                  
分類：NDC10版 345.2336
本タイトル Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
部編名等 Isle of Man 2011.
巻次等 Combined phase 1 + phase 2.
その他のタイトル combined phase 1 + phase 2.
出版地・頒布地 Paris :
出版者・頒布者名 Organization for Economic Co-operation and Development,
出版年・頒布年 c2011.
数量 79 p. ;
大きさ 23 cm.
一般注記 "June 2011 (reflecting the legal and regulatory framework as at January 2011)."
書誌注記 Includes bibliographical references.
要約、抄録、注釈等 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 over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. 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 authorized, 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. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.--Publisher's description.
団体名(副出標目) Organisation for Economic Co-operation and Development.
統一タイトル(シリーズ副出標目) Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
シリーズ名・巻次 Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews, 
一般件名 Taxation -- Isle of Man.
Taxation -- Law and legislation -- Isle of Man.
資料情報1 『Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews. Combined phase 1 + phase 2.』（Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews,）　Organization for Economic Co-operation and Development,　c2011. （所蔵館：中央　 請求記号：F/345.2/G56/G50　 資料コード：7101427329）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352004980

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