Peer Reviews.

Description

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 commentar.  Read more... Table of Contents About the Global Forum Executive summary Introduction Compliance with the Standards A. Availability of Information B. Access to Information C. Exchanging Information Summary of Determinations and Factors Underlying Recommendations Annex 1: Jurisdiction's Response to the Review Report Annex 2: List of all Exchange-of-Information Mechanisms in Force Annex 3: List of all Laws, Regulations and other Material Received Annex 4: List of Authorities Interviewed.