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Author: OECD
Publisher: OECD Publishing
Published: 2017-03-27
Total Pages: 326
ISBN-13: 9264267999
DOWNLOAD EBOOKThis publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Author: Juan Angel Becerra
Publisher: IBFD
Published: 2007
Total Pages: 299
ISBN-13: 9087220197
DOWNLOAD EBOOKThis book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
Author: OECD
Publisher: OECD Publishing
Published: 2018-04-04
Total Pages: 126
ISBN-13: 9264290834
DOWNLOAD EBOOKThis report contains the 2018 Peer Review Report on the Exchange of Information on Request of Belgium.
Author: OECD
Publisher: OECD Publishing
Published: 2011-04-14
Total Pages: 79
ISBN-13: 9264108734
DOWNLOAD EBOOKThis publication reviews the quality of Belgium’s legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD
Publisher: OECD Publishing
Published: 2013-11-22
Total Pages: 111
ISBN-13: 9264192069
DOWNLOAD EBOOKThis report contains the “Phase 2: Implementation of the Standard in Practice” review for Belgium, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Author: OECD
Publisher: OECD Publishing
Published: 2011-06-27
Total Pages: 228
ISBN-13: 9789264107236
DOWNLOAD EBOOKThis handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
Author: OECD
Publisher: OECD Publishing
Published: 2011-09-12
Total Pages: 48
ISBN-13: 9264989072
DOWNLOAD EBOOKThis publication contains the Supplementary Phase 1 Peer Review Report for Belgium.
Author:
Publisher:
Published: 1998
Total Pages: 52
ISBN-13:
DOWNLOAD EBOOKAuthor: OECD
Publisher: OECD Publishing
Published: 2010-11-17
Total Pages: 69
ISBN-13: 9264095586
DOWNLOAD EBOOKThis publication reviews the quality of Monaco’s legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD
Publisher: OECD Publishing
Published: 2013-11-22
Total Pages: 143
ISBN-13: 9264202676
DOWNLOAD EBOOKThis report contains the “Phase 2: Implementation of the Standard in Practice” review for Luxembourg, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
