Métropoles en mouvement ; une comparaison internationale

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/).

Greece 2012 - global forum on transparency and exchange of information for tax - purposes peer revie

Cet adorable coffret en forme de valisette réutilisable à l'envi propose un bel ouvrage de tricot et deux pelotes de laine pour la confection de chaussons et d'une layette naissance. Un coffret plein de douceur pour offrir le meilleur à son enfant.

Tricot pour mon bébé

Peut-on parler de Décomposition en littérature sans forcément invoquer la déchéance visant à la destruction de la matière organique ? Cet ouvrage propose une approche nouvelle et innovante de la notion de « décomposition » en littérature et dans les arts visuels, et se range ainsi dans le champ d'une esthétique un peu contradictoire, voire insolite, qui ne manquera pas de surprendre.
Les articles qui composent l'ouvrage sont souvent autant d'explorations novatrices d'auteurs classiques, anciens ou contemporains.
L'ensemble apportera donc au lecteur un éclairage nouveau sur la littérature et ses enjeux esthétiques.

Métropoles en mouvement ; une comparaison internationale

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