Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews. Belgium 2011. Phase 1.
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...
Saved in:
| Corporate Author: | |
|---|---|
| Other title: | Belgium 2011, phase 1. Peer review report. Phase 1, Legal and regulatory framework. Belgium. |
| Format: | Book |
| Language: | English |
| Published: |
Paris :
OECD,
©2011.
|
| Series: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
|
| Subjects: |
| Summary: | 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. |
|---|---|
| Item Description: | "April 2011 (reflecting the legal and regulatory framework as at October 2010)." |
| Physical Description: | 75 pages ; 23 cm. Full text available online to subscribers at: |
| ISBN: | 9789264108301 (print) 9264108300 (print) 9789264108738 (pdf) 9264108734 (pdf) |
| ISSN: | 2219-4681. |
| Additional Physical Form available Note: | Full text available online to subscribers at: |