Latvia 2015 ; Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews

OCDE

Économie et entreprises Éducation et guide

Publié par Organisation De Cooperation Et De Developpement Economiques, le 19 mars 2016

Résumé

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 120 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.