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    六肖中特期期准王中王123期:Gibraltar


  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014?'Phase 2: Implementation of the Standards in Practice' Global Forum review of Gibraltar.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 120 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.All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
  • 12-December-2003

    English

  • 金正恩对中国进行访问 2019-05-20
  • 中江挂面节开幕 打响“中国挂面村”乡村旅游品牌 2019-05-20
  • 哈哈哈,复杂的一句话。 2019-05-20
  • 需要了解的科学“朋克养生”知识——食品安全频道——黄河新闻网 2019-05-19
  • 被你们说棕子说馋了,放在冰箱里准备端午吃的几个棕子煮上了下午吃,过两天再买,太不计划经济了,呵呵。 2019-05-19
  • 学习贯彻习近平同志讲话精神 2019-05-19
  • 认真学习宣传贯彻党的十九大精神:社区宣讲热腾腾 2019-05-18
  • 奋斗者第三期《我和我的艾德莱斯》 2019-05-18
  • 德味手表了解一下 徕卡推出L1,L2机械表德味手表徕卡推出L1-手机行情 2019-05-17
  • 红枣板栗馅粽子是“极品” 2019-05-17
  • 当前我国电力供应能力充足 前五月用电量同比增近一成 2019-05-16
  • 陈金桥:小镇要因地施策 避免走入招商引资误区 2019-05-16
  • 法国偶遇赵薇纤细瘦身成功 舒淇背粉包少女心十足 2019-05-16
  • 人民日报评论员:统筹推进新时代“五位一体”总体布局 2019-05-15
  • 国家大剧院舞剧《天路》 讲述青藏铁路修建故事 2019-05-15