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E-book Global Forum on Transparency and Exchange of Information for Tax Purposes : Monaco

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Penilaian

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A first round of reviews was conducted over 2010-16. The Global Forum
started a second round of reviews in 2016 based on enhanced Terms of
Reference, which notably include new principles agreed in the 2012 update to
Article 26 of the OECD Model Tax Convention and its commentary, the availability of and access to beneficial ownership information, and completeness
and quality of outgoing EOI requests. Clarifications were also made on a few
other aspects of the pre-existing Terms of Reference (on foreign companies,
record keeping periods, etc.).
Whereas the first round of reviews was generally conducted in two
phases for assessing the legal and regulatory framework (Phase 1) and EOIR
in practice (Phase 2), the second round of reviews combine both assessment
phases into a single review. For the sake of brevity, on those topics where
there has not been any material change in the assessed jurisdictions or in
the requirements of the Terms of Reference since the first round, the second
round review does not repeat the analysis already conducted. Instead, it summarises the conclusions and includes cross-references to the analysis in the
previous report(s). Information on the Methodology used for this review is set
out in Annex 3 to this report.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

336.2449 OEC g

Penerbit

USA : OECD., 2018

Deskripsi Fisik

104 hlm

Bahasa

English

ISBN/ISSN

9789264291157

Klasifikasi

336.2449

Tipe Isi

text

Tipe Media

computer

Tipe Pembawa

online resource

Edisi

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Subjek

Taxes and Taxation in Monaco

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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