Sélectionner | Date Date | Titre Titre | |||
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16 Jul 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Guernsey 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Guernsey. |
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04 Apr 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: The Bahamas 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of the Bahamas. |
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04 Apr 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: New Zealand 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of New Zealand. |
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04 Apr 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Monaco 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Monaco. |
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04 Apr 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Hungary 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Hungary. |
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04 Apr 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Ghana 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Ghana. |
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04 Apr 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: France 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of France. |
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04 Apr 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Estonia 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Estonia. |
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04 Apr 2018 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Belgium 2018 (Second Round)
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Belgium. |
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17 Nov 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Jersey 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Jersey. |
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17 Nov 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Italy 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Italy. |
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17 Nov 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Isle of Man 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of The Isle of Man. |
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17 Nov 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: India 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of India. |
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17 Nov 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Denmark 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Denmark. |
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17 Nov 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Curaçao 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Curaçao. |
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21 Aug 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Qatar 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Qatar. |
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21 Aug 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritius 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Mauritius. |
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21 Aug 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Jamaica 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Jamaica. |
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21 Aug 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Ireland 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Ireland. |
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21 Aug 2017 |
Global Forum on Transparency and Exchange of Information for Tax Purposes: Germany 2017 (Second Round)
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Germany. |
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