phone_iphoneOnline

Global forum on transparency and exchange of information for tax purposes peer reviews Canada 2011. Combined, phase 1 + phase 2

Publication Details Click to collapse Cite/Export

Summary

  • 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 commentar

Notes

  • "April 2011 (reflecting the legal and regulatory framework as at January 2011)."
  • English

Contents

  • Table of Contents; About the Global Forum; Executive Summary; Introduction; Compliance with the Standards; A. Availability of Information; B. Access to Information; C. Exchanging Information; Summary of Determinations and Factors Underlying Recommendations; Annex 1: Jurisdiction's Response to the Review Report*; Annex 2: List of All Exchange-of-Information Mechanisms in Force; Annex 3: List of all Laws, Regulations and Other Relevant Material; Annex 4: People Interviewed during On-Site Visit
Checking the Web...