Sélectionner | Date Date | Titre Titre | |||
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18 Mar 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Turks and Caicos Islands. |
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18 Mar 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Spain 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Spain. |
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18 Mar 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Netherlands. |
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18 Mar 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Luxembourg. |
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18 Mar 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Hong Kong (China). |
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18 Mar 2019 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Republic of North Macedonia 2019 (Second Round)
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Republic of North Macedonia |
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30 Aug 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2018 (Second Round, Supplementary Report)
This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Jamaica. |
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15 Oct 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: United Kingdom 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of United Kingdom. |
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15 Oct 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Singapore 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Singapore. |
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15 Oct 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Kitts and Nevis 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Saint Kitts and Nevis. |
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15 Oct 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Brazil 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Brazil. |
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15 Oct 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Bahrain 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Bahrain. |
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15 Oct 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Austria 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Austria. |
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17 Oct 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Aruba 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Aruba. |
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16 Jul 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: The Philippines 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of the Philippines. |
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16 Jul 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: United States 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of United States. |
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16 Jul 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: San Marino 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of San Marino. |
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16 Jul 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Kazakhstan 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Kazakhstan. |
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16 Jul 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Japan 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Japan. |
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16 Jul 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Indonesia 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Indonesia. |
Global Forum on Transparency and Exchange of Information for Tax Purposes
Peer Reviews
The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing.
The Global Forum monitors and peer reviews the implementation of international standard of exchange of information on request (EOIR) and automatic exchange of information. The EOIR provides for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. All Global Forum members have agreed to have their implementation of the EOIR standard be assessed by peer review. In addition, non-members that are relevant to the Global Forum’s work are also subject to review. The legal and regulatory framework of each jurisdiction is assessed as is the implementation of the EOIR framework in practice. The final result is a rating for each of the essential elements and an overall rating.
The first round of reviews was conducted from 2010 to 2016. The Global Forum has agreed that all members and relevant non-members should be subject to a second round of review starting in 2016, to ensure continued compliance with and implementation of the EOIR standard. Whereas the first round of reviews was generally conducted as separate reviews for Phase 1 (review of the legal framework) and Phase 2 (review of EOIR in practice), the EOIR reviews commencing in 2016 combine both Phase 1 and Phase 2 aspects into one review. Final review reports are published and reviewed jurisdictions are expected to follow up on any recommendations made. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
Egalement disponible en : Français
- ISSN : 2219469X (en ligne)
- https://doi.org/10.1787/2219469x