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Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews Belgium 2011 : phase 1

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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 October 2010)."
  • English

Contents

  • Table of Contents; About the Global Forum; Executive Summary; Introduction; Compliance with the Standards; Summary of Determinations and Factors Underlying Recommendations; Annex 1: The Jurisdiction's Response to the Peer Review; Annex 2: List of all Information Exchange Mechanisms in Force; Annex 3: List of all Information Exchange Mechanisms to the Standard Signed by Belgium since its Commitment; Annex 4: List of all Laws, Regulationsand Other Documents Received
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