Global Forum on Transparency and Exchange of Information for Tax Purposes
Дата обращения к источнику: 26 февраля, 2016
Dataset contains data on the countries' (jurisdictions of the Global Forum on Transparency and Exchange of Information for Tax Purposes) compliance with the international standard for transparency and exchange of information on request (EOIR). The international standard against which jurisdictions are assessed provides for exchange on request of foreseeably relevant information for carrying out the provisions of a tax convention or for the administration or enforcement of the domestic tax laws of a requesting party. The Global Forum Terms of Reference break down the standard in ten essential elements, divided into three main parts: A – availability of information, B – access to information, C – exchange of information. In accordance with the peer review Methodology, reviews take place in two phases: Phase 1 reviews examine the legal and regulatory framework; Phase 2 reviews look into the implementation of this framework in practice.