Cameroon: Phase 1, Legal and Regulatory Framework PDF ePub eBook

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Cameroon: Phase 1, Legal and Regulatory Framework free pdf 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 120 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.

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Details Book

Author : Global Forum on Transparency and Exchange of Information for Tax
Publisher : Organization for Economic Co-operation and Development (OECD)
Data Published : 24 August 2015
ISBN : 9264237615
EAN : 9789264237612
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 90 pages
Age + : 15 years
Language : English
Rating :

Reviews Cameroon: Phase 1, Legal and Regulatory Framework



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