Listing 1 - 2 of 2 |
Sort by
|
Choose an application
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. 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. 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.
Taxation -- Andorra. --- Taxation -- Law and legislation -- Andorra. --- Government - Non-U.S. --- Political Science --- Law, Politics & Government --- Public Finance --- Government - Asia --- Taxation --- Law and legislation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Transparency in government --- Law and legislation. --- Tax laws --- Tax legislation --- Tax regulations --- Government in the sunshine --- Open government (Transparency in government) --- Openness in government --- Sunshine, Government in the --- Transparence in government --- Public administration --- Law --- Andorra
Choose an application
Rather than theoretical or abstract, above all else, this monograph endeavors to serve as a practical guide, a handbook for helping us navigate a dark terrain. It neither presumes to examine the sources of evil nor suggest radical cures. These pages strive only to continue the process of naming the signs of individual evil that we might recognize these persons before they inflict even more damage. Scott Peck says it best. “If evil were easy to recognize, identify, and manage, there would be no need for this book.” Of course, he was referring to his own pioneering treatise; given the realities of our day, the need remains as great as ever.
Good and evil in literature. --- Good and evil --- Good in literature --- Evil in literature --- Psychological aspects. --- Dürrenmatt, Friedrich. --- Wilde, Oscar, --- Frisch, Max, --- Andorra (Frisch, Max) --- Picture of Dorian Gray (Wilde, Oscar) --- Verdacht (Dürrenmatt, Friedrich) --- Quarry (Dürrenmatt, Friedrich) --- Andorah (Frisch, Max) --- Evil in literature.
Listing 1 - 2 of 2 |
Sort by
|