Anglais Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Virgin Islands (British) 2013 ; phase 2 : implementation of the standard in practice (édition en anglais)

À propos

This report contains the «Phase 2: Implementation of the Standard in Practice» review of the British Virgin Islands, as well as a revised version of the «Phase 1: Legal and Regulatory Framework review» already released for this jurisdiction.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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into the UN Model Tax Convention.


Rayons : Entreprise, économie & droit > Economie mondiale


  • Auteur(s)

    Collectif

  • Éditeur

    OCDE

  • Distributeur

    UNION DISTRIBUTION

  • Date de parution

    08/02/2014

  • EAN

    9789264202627

  • Disponibilité

    Épuisé

  • Longueur

    23 cm

  • Largeur

    16.2 cm

  • Épaisseur

    0.7 cm

  • Poids

    188 g

  • Support principal

    Grand format

Infos supplémentaires : Broché  

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