Crete (3e édition)

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 100 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 Global Forum 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 visit www.eoi-tax.org (Lien -> http://www.eoi-tax.org/).

United arab emirates 2012 - global forum on transparency and exchange of - information for tax purpo

Variations Autour De La Regulation Sociale. Hommage A Daniel Reynaud

Dans cette nouvelle édition du Routard Chili et Île de Pâques vous trouverez une première partie en couleurs avec des cartes et des photos, pour découvrir plus facilement la ville et ses environs et repérer nos coups de c½ur ; des suggestions d'itinéraires et des informations pratiques pour organiser votre séjour ; des adresses souvent introuvables ailleurs ; des visites culturelles originales en dehors des sentiers battus ; des infos remises à jour chaque année et des cartes et plans détaillés.
Merci à tous les Routards qui partagent nos convictions : Liberté et indépendance d'esprit ; découverte et partage ; sincérité, tolérance et respect des autres.

Guide du Routard : Chili ; île de Pâques (édition 2020/2021)

La France, pays de tradition équestre a pu développer de multiples activités autour du cheval : élevage, courses, équitation, boucherie, porteuses d'enjeux socio-économiques importants. Or, la filière équine est actuellement confrontée à de fortes tensions qui pourraient compromettre son avenir. Le CESE formule des préconisations visant au renforcement de cette filière, passant par la clarification du statut du cheval, l'adaptation des formations, l'encadrement de l'activité d'éleveur, le contrôle des paris en ligne et le soutien de la boucherie chevaline.

Crete (3e édition)

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