Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's l...
Saved in:
| Format: | Electronic eBook |
|---|---|
| Language: | English |
| Published: |
Paris
OECD Publishing
2024
|
| Series: | Global Forum on Transparency and Exchange of Information for Tax Purposes
|
| Subjects: | |
| Online Access: | Volltext |
| Summary: | This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review |
| Physical Description: | 1 Online-Ressource (124 Seiten) 16 x 23cm |
| ISBN: | 9789264892910 |
| DOI: | 10.1787/688ccd9d-en |
Staff View
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV050073915 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 241209s2024 xx o|||| 00||| eng d | ||
| 020 | |a 9789264892910 |9 978-92-64-89291-0 | ||
| 024 | 7 | |a 10.1787/688ccd9d-en |2 doi | |
| 035 | |a (ZDB-13-SOC)104398906 | ||
| 035 | |a (OCoLC)1492124068 | ||
| 035 | |a (DE-599)BVBBV050073915 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 245 | 1 | 0 | |a Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) |b Peer Review Report on the Exchange of Information on Request |c Organisation for Economic Co-operation and Development |
| 264 | 1 | |a Paris |b OECD Publishing |c 2024 | |
| 300 | |a 1 Online-Ressource (124 Seiten) |c 16 x 23cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a Global Forum on Transparency and Exchange of Information for Tax Purposes | |
| 520 | |a This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review | ||
| 650 | 4 | |a Taxation | |
| 650 | 4 | |a Armenia | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/688ccd9d-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-035411277 | |
Record in the Search Index
| _version_ | 1823668286504566784 |
|---|---|
| adam_text | |
| any_adam_object | |
| building | Verbundindex |
| bvnumber | BV050073915 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)104398906 (OCoLC)1492124068 (DE-599)BVBBV050073915 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/688ccd9d-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV050073915</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">241209s2024 xx o|||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789264892910</subfield><subfield code="9">978-92-64-89291-0</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/688ccd9d-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)104398906</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1492124068</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV050073915</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1)</subfield><subfield code="b">Peer Review Report on the Exchange of Information on Request</subfield><subfield code="c">Organisation for Economic Co-operation and Development</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2024</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (124 Seiten)</subfield><subfield code="c">16 x 23cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Global Forum on Transparency and Exchange of Information for Tax Purposes</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Armenia</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/688ccd9d-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-035411277</subfield></datafield></record></collection> |
| id | DE-604.BV050073915 |
| illustrated | Not Illustrated |
| indexdate | 2025-02-10T11:06:46Z |
| institution | BVB |
| isbn | 9789264892910 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035411277 |
| oclc_num | 1492124068 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (124 Seiten) 16 x 23cm |
| psigel | ZDB-13-SOC |
| publishDate | 2024 |
| publishDateSearch | 2024 |
| publishDateSort | 2024 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | Global Forum on Transparency and Exchange of Information for Tax Purposes |
| spelling | Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request Organisation for Economic Co-operation and Development Paris OECD Publishing 2024 1 Online-Ressource (124 Seiten) 16 x 23cm txt rdacontent c rdamedia cr rdacarrier Global Forum on Transparency and Exchange of Information for Tax Purposes This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review Taxation Armenia https://doi.org/10.1787/688ccd9d-en Verlag kostenfrei Volltext |
| spellingShingle | Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request Taxation Armenia |
| title | Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request |
| title_auth | Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request |
| title_exact_search | Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request |
| title_full | Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request Organisation for Economic Co-operation and Development |
| title_fullStr | Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request Organisation for Economic Co-operation and Development |
| title_short | Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) |
| title_sort | global forum on transparency and exchange of information for tax purposes armenia 2024 second round phase 1 peer review report on the exchange of information on request |
| title_sub | Peer Review Report on the Exchange of Information on Request |
| topic | Taxation Armenia |
| topic_facet | Taxation Armenia |
| url | https://doi.org/10.1787/688ccd9d-en |