The worldwide discussion board on Transparency and trade of data for Tax reasons is the multilateral framework during which paintings within the region of tax transparency and trade of knowledge is performed via over ninety jurisdictions which perform the paintings of the worldwide discussion board on an equivalent footing.
The worldwide discussion board is charged with in-depth tracking and peer assessment of the implementation of the factors of transparency and alternate of knowledge for tax reasons. those criteria are essentially mirrored within the 2002 OECD version contract on trade of knowledge on Tax issues and its remark, and in Article 26 of the OECD version Tax conference on source of revenue and on Capital and its remark as up-to-date in 2004, which has been included within the UN version Tax conference.
The criteria offer for overseas alternate on request of foreseeably suitable info for the management or enforcement of the family tax legislation of a soliciting for social gathering. “Fishing expeditions” aren't accepted, yet all foreseeably proper info has to be supplied, together with financial institution details and data held by means of fiduciaries, whatever the life of a household tax curiosity or the applying of a twin illegal activity standard.
All participants of the worldwide discussion board, in addition to jurisdictions pointed out via the worldwide discussion board as suitable to its paintings, are being reviewed. This method is undertaken in stages. part 1 experiences check the standard of a jurisdiction’s felony and regulatory framework for the alternate of data, whereas part 2 reports examine the sensible implementation of that framework. a few worldwide discussion board participants are present process mixed – section 1 plus section 2 – stories. the final word objective is to assist jurisdictions to successfully enforce the overseas criteria of transparency and trade of knowledge for tax reasons.
All assessment stories are released as soon as licensed via the worldwide discussion board they usually hence symbolize agreed worldwide discussion board reports.
For additional info at the paintings of the worldwide discussion board on Transparency and alternate of data for Tax reasons, and for copies of the broadcast overview studies, please stopover at www.oecd.org/tax/transparency
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