Implementing the Tax Transparency Standards

A Handbook for Assessors and Jurisdictions

Business & Finance, Accounting, Taxation, Finance & Investing
Cover of the book Implementing the Tax Transparency Standards by Collective, OECD
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Author: Collective ISBN: 9789264088016
Publisher: OECD Publication: July 6, 2010
Imprint: OECD Language: English
Author: Collective
ISBN: 9789264088016
Publisher: OECD
Publication: July 6, 2010
Imprint: OECD
Language: English

This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.

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This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.

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