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

-- Organization for Economic Co-operation and Development, -- c2012. --

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ISBN 9264178236 (print)
ISBN13桁 9789264178236 (print)
テキストの言語 英語                  
分類：NDC10版 345.22784
本タイトル Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
部編名等 United Arab Emirates 2012.
巻次等 Phase 1.
その他のタイトル United Arab Emirates 2012, phase 1
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 c2012.
数量 115 p. ;
大きさ 23c cm.
一般注記 "June 2012 (reflecting the legal and regulatory framework as at April 2012)."
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 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the 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, which has been incorporated in 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.
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 -- United Arab Emirates.
Taxation -- Law and legislation -- United Arab Emirates.
資料情報1 『Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews. Phase 1.』（Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews,）　Organization for Economic Co-operation and Development,　c2012. （所蔵館：中央　 請求記号：F/345.2/G56/G52　 資料コード：7101590257）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352005006

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