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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, -- c2011. --

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ISBN 9264095306
ISBN13桁 9789264095304
テキストの言語 英語                  
分類：NDC10版 345.25978
本タイトル Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
部編名等 Barbados 2011.
巻次等 Phase 1.
その他のタイトル Barbados 2011, 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 c2011.
数量 76 p. ;
大きさ 23 cm.
一般注記 "January 2011 (reflecting the legal and regulatory framework as at October 2010)."
書誌注記 Includes bibliographical references.
内容注記 Compliance with the standards. Availability of information -- Access to information -- Exchanging information -- Summary of determinants and factors underlying recommendations
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 -- Barbados.
Taxation -- Law and legislation -- Barbados.
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,　c2011. （所蔵館：中央　 請求記号：F/345.2/G56/G14　 資料コード：7101414680）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352004664

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