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    无错六肖中特无错九肖:Gibraltar


  • 5-July-2019

    English

    Gibraltar joins the Inclusive Framework on BEPS

    The Inclusive Framework on BEPS welcomes Gibraltar bringing to 130 the total number of countries and jurisdictions participating on an equal footing in the Project.

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  • 29-October-2014

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    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

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  • 好管家 香菇五花肉烧黄鱼 2019-10-14
  • 一切都是老板炒工人的鱿鱼 2019-10-14
  • 海南宣讲十九大:春风化雨入琼岛,海涛拍岸谋新篇 2019-10-03
  • 端午北京景区接待人数收入双降 未收到一日游投诉 2019-09-29
  • 我们的国际主义义务就是让那受苦受难的中东人去欧洲过上幸福,美好的生活。到中国来,又不自由,又不民主,茶叶蛋都吃不上,来干嘛泥? 2019-09-26
  • 邢台彩民守号两年中620万元 却仍有遗憾 2019-09-20
  • “鹊桥”搭好,静待“嫦娥” 2019-09-17
  • 载30吨发泡剂大货车高速路上起火 现场浓烟滚滚 2019-09-17
  • The GNU General Public License v3.0 2019-09-16
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  • 回家! 民工南美受重伤 医生跨越3大洲五万公里将其接回治疗 2019-09-15
  • 阳泉消防开展冬训“集团化”练兵 2019-09-11
  • 《女职工劳动保护特别规定》颁布实施以来工会维护女职工合法权益和特殊利益工作喜见新成效 2019-09-10
  • 人的本质的演变规律:从原始母系氏族社会的公有者经过父系氏族社会私有和公有双重所有者而演变为私有制阶级社会的私有者,然后经过现代社会公有和私有双重所有者... 2019-09-07
  • 你连1+1=2,是不是客观事实也回答不了,还枉谈客观事实,不是笑话? 2019-09-06
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