Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013: Phase 2: Implementation of the Standard in Practice
This report contains the "Phase 2: Implementation of the Standard in Practice" review for Guernsey, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction. The Global Forum on Transparency and Exchange of Informat...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2013
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| Schriftenreihe: | Global Forum on Transparency and Exchange of Information for Tax Purposes
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This report contains the "Phase 2: Implementation of the Standard in Practice" review for Guernsey, as well as 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. 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports |
| Beschreibung: | 1 Online-Ressource (132 Seiten) 16 x 23cm |
| ISBN: | 9789264192102 |
| DOI: | 10.1787/9789264192102-en |
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| 520 | |a This report contains the "Phase 2: Implementation of the Standard in Practice" review for Guernsey, as well as 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. | ||
| 520 | |a The standards have also been incorporated into 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 and Phase 2 – reviews. | ||
| 520 | |a The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports | ||
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| isbn | 9789264192102 |
| language | English |
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| physical | 1 Online-Ressource (132 Seiten) 16 x 23cm |
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| series2 | Global Forum on Transparency and Exchange of Information for Tax Purposes |
| spelling | Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013 Phase 2: Implementation of the Standard in Practice Organisation for Economic Co-operation and Development Paris OECD Publishing 2013 1 Online-Ressource (132 Seiten) 16 x 23cm txt rdacontent c rdamedia cr rdacarrier Global Forum on Transparency and Exchange of Information for Tax Purposes This report contains the "Phase 2: Implementation of the Standard in Practice" review for Guernsey, as well as 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. 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports Taxation Guernsey https://doi.org/10.1787/9789264192102-en Verlag kostenfrei Volltext |
| spellingShingle | Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013 Phase 2: Implementation of the Standard in Practice Taxation Guernsey |
| title | Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013 Phase 2: Implementation of the Standard in Practice |
| title_auth | Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013 Phase 2: Implementation of the Standard in Practice |
| title_exact_search | Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013 Phase 2: Implementation of the Standard in Practice |
| title_exact_search_txtP | Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013 Phase 2: Implementation of the Standard in Practice |
| title_full | Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013 Phase 2: Implementation of the Standard in Practice Organisation for Economic Co-operation and Development |
| title_fullStr | Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013 Phase 2: Implementation of the Standard in Practice Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013 Phase 2: Implementation of the Standard in Practice Organisation for Economic Co-operation and Development |
| title_short | Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013 |
| title_sort | global forum on transparency and exchange of information for tax purposes peer reviews guernsey 2013 phase 2 implementation of the standard in practice |
| title_sub | Phase 2: Implementation of the Standard in Practice |
| topic | Taxation Guernsey |
| topic_facet | Taxation Guernsey |
| url | https://doi.org/10.1787/9789264192102-en |