Sélectionner | Date Date | Titre Titre | |||
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03 Aug 2015 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Albania 2015
This publication reviews the quality of Albania's legal and regulatory framework for the exchange of information for tax purposes. |
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26 Jul 2016 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Albania 2016
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Albania. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011
This publication reviews the quality of Andorra's legal and regulatory framework for the exchange of information for tax purposes. |
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04 Aug 2014 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011
This publication reviews the quality of Anguilla's legal and regulatory framework for the exchange of information for tax purposes. |
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04 Aug 2014 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2014
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011
This publication reviews the quality of Antigua and Barbuda's legal and regulatory framework for the exchange of information for tax purposes. |
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20 Jun 2012 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2012 (Supplementary Report)
This publication contains the Supplementary Phase 1 Peer Review Report for Antigua and Barbuda. |
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04 Aug 2014 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2014
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. |
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29 Oct 2012 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2012
This report examines Argentina's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework. |
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22 Nov 2013 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2013
This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Argentina, now incorporating Phase 2 ratings. |
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14 Apr 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2011
This publication reviews the quality of Aruba’s legal and regulatory framework for the exchange of information for tax purposes. |
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16 Mar 2015 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2015
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Aruba. |
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27 Jan 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2011
This publication reviews the quality of Australia's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness. |
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22 Nov 2013 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2013
This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Australia, now incorporating Phase 2 ratings. |
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12 Sept 2011 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011
This publication reviews the quality of Austria's legal and regulatory framework for the exchange of information for tax purposes. |
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22 Nov 2013 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2013
This report contains the “Phase 2: Implementation of the Standard in Practice” review for Austria, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. |
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03 Aug 2015 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2015 (Supplementary Report)
This publication contains the Supplementary Phase 2 Peer Review Report for Austria. |
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30 Oct 2015 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Azerbaijan 2015
This publication reviews the quality of Azerbaijan's legal and regulatory framework for the exchange of information for tax purposes. |
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04 Nov 2016 |
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Azerbaijan 2016
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Azerbaijan. |
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.
Anglais Egalement disponible en : Français
- ISSN : 2219469X (en ligne)
- https://doi.org/10.1787/2219469x
1 - 20 of 424 results
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Albania 2015
OCDE
03 Aug 2015
This publication reviews the quality of Albania's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Albania 2016
OCDE
26 Jul 2016
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Albania.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011
OCDE
12 Sept 2011
This publication reviews the quality of Andorra's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014
OCDE
04 Aug 2014
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011
OCDE
12 Sept 2011
This publication reviews the quality of Anguilla's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2014
OCDE
04 Aug 2014
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011
OCDE
12 Sept 2011
This publication reviews the quality of Antigua and Barbuda's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2012 (Supplementary Report)
OCDE
20 Jun 2012
This publication contains the Supplementary Phase 1 Peer Review Report for Antigua and Barbuda.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2014
OCDE
04 Aug 2014
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2012
OCDE
29 Oct 2012
This report examines Argentina's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2013
OCDE
22 Nov 2013
This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Argentina, now incorporating Phase 2 ratings.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2011
OCDE
14 Apr 2011
This publication reviews the quality of Aruba’s legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2015
OCDE
16 Mar 2015
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Aruba.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2011
OCDE
27 Jan 2011
This publication reviews the quality of Australia's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2013
OCDE
22 Nov 2013
This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Australia, now incorporating Phase 2 ratings.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011
OCDE
12 Sept 2011
This publication reviews the quality of Austria's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2013
OCDE
22 Nov 2013
This report contains the “Phase 2: Implementation of the Standard in Practice” review for Austria, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2015 (Supplementary Report)
OCDE
03 Aug 2015
This publication contains the Supplementary Phase 2 Peer Review Report for Austria.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Azerbaijan 2015
OCDE
30 Oct 2015
This publication reviews the quality of Azerbaijan's legal and regulatory framework for the exchange of information for tax purposes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Azerbaijan 2016
OCDE
04 Nov 2016
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Azerbaijan.