Entreprise, économie & droit
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Global forum on transparency and exchange of information for tax purposes peer reviews : Antigua and Barbuda 2011
OCDE
- Organisation De Cooperation Et De Developpement Economiques
- 1 Septembre 2011
- 9789264117686
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. "Fishing expeditions" are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction´s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
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M-government ; mobile technologies for responsive governments and connected societies
Collectif
- Organisation De Cooperation Et De Developpement Economiques
- 7 Octobre 2011
- 9789264118690
This report aims to foster a better understanding on how to leverage the economic and social impacts of the implementation of the Internet into mobile devices to enable ubiquitous governments, sustain public sector innovation and transform public service delivery. The content of this report paves the way for the Report on Agile Government to be released by OECD in the Fall of 2011. The report is a joint-product of the collaboration of OECD with the International Telecommunication Union (ITU) and the United Nations Department of Economic and Social Affairs.