Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions
Organisation for Economic Co-operation and Development
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
Year of publication: |
2010
|
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Institutions: | OECD (contributor) |
Publisher: |
Paris : OECD Publishing |
Subject: | Besteuerungsverfahren | Taxation procedure | Finanzverwaltung | Fiscal administration | Welt | World | Theorie | Theory | Neue politische Ökonomie | Public choice | Globalisierung | Steuererhebung | Datenaustausch |
Saved in:
Online Resource
Extent: | Online-Ressource (224 p.) |
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Type of publication: | Book / Working Paper |
Language: | English |
ISBN: | 978-92-64-08801-6 |
Other identifiers: | 10.1787/9789264088016-en [DOI] |
Classification: | Internationale Zusammenarbeit: Allgemeines |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012448351
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