Pouvoirs Tome 74 : les juges

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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 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.

All members of the Global Forum, as well as jurisdictions identified by the GlobalForum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined-Phase 1 plus Phase 2-reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visitwww.oecd.org/tax/transparency (Lien -> http://www.oecd.org/tax/transparency)

Aruba - peer review report phase 1 legal and regulatory framework (anglais) - global forum on transp

Réédition du magazine idea sur le designer Emil Ruder. Imprimé pour la première fois en 2009 mais très vite épuisé, ce numéro du magazine japonais idea, spécialisé en graphisme international et typographie, consacre ses 226 pages au designer graphique suisse Emil Ruder, ses oeuvres, ses influences et son héritage dans le domaine de la typographie. Cette réédition reprend la version originale et est complétée des commentaires de Michael Renner et Lars Müller.

Ruder typography ruder philosophy

La croisiere noire

Guide Art Press De L'Art Moderne En Europe

L'Economie De La Paix Au Proche Orient : Economy Of Peace In The Middle-East. Tome 1

5 romans de la collection Les Historiques en un seul e-book (n°663 à 667 - avril 2015) !
Tombez sous le charme d'un sombre chevalier, frissonnez sous les caresses interdites d'un ténébreux viking, ou encore succombez au charme scandaleux du plus grand débauché de Londres... Dans la collection Les Historiques, vous découvrirez des époques tumultueuses, où passion rime avec scandale. Vous rencontrerez des héroïnes rebelles et fragiles à la fois, des femmes prêtes à renoncer à tout... sauf à l'amour.
Laissez-vous emporter par l'univers envoûtant des Historiques...
Le défi d'une lady, de Bronwyn Scott
Sous la protection de l'ennemi, de Carol Townend
Une comtesse en fuite, de Amanda McCabe
L'amant des mers du nord, de Michelle Willingham
La fiancée de Castlemora, de Joanna Fulford

Pouvoirs Tome 74 : les juges

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