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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2013 : Phase 2: Implementation of the Standard in Practice
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ISBN: 9264202595 9264202587 9789264202597 Year: 2013 Publisher: Paris : OECD Publishing,

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Abstract

This report contains the “Phase 2: Implementation of the Standard in Practice” review for Bermuda, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

Mark Twain in paradise
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ISBN: 082626526X 9780826216427 0826216420 9780826265265 0826216420 Year: 2006 Publisher: Columbia London University of Missouri Press

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"Samuel Clemens first encountered the Bermuda Islands in 1867 and retreated there many more times for its beauty, pace, weather and company, both local and elite. Hoffmann gathers and examines passages from travel pieces, letters, and unpublished autobiographical dictation to illuminate the writer's love for Bermuda and its seafaring culture"--Provided by publisher.


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Isle of devils, isle of saints : an Atlantic history of Bermuda, 1609-1684
Author:
ISBN: 9781421443614 1421443619 9781421443607 1421443600 9781421440934 1421440946 9781421440941 1421440938 Year: 2022 Publisher: Baltimore : Johns Hopkins University Press,

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"This social and cultural history of seventeenth-century Bermuda recounts the colony's development under the Virginia and Bermuda companies, with particular emphasis on how multiracial, multicultural interaction, a distinct maritime island environment, a pervasive Puritan religious culture, and thickening ties with other Anglo-American colonies created a distinctive new American-Bermudian identity. Puritanism, slavery, family tobacco farming, overcrowding, and out-migration shaped Bermuda's development and a growing network of Atlantic linkages that islanders formed that primed it to become a major maritime hub in the age of sail"--


Book
Faithful Bodies : Performing Religion and Race in the Puritan Atlantic
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ISBN: 1479814261 9781479814268 9781479805006 1479805009 9781479860289 147986028X Year: 2014 Publisher: New York, NY : New York University Press,

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In the seventeenth-century English Atlantic, religious beliefs and practices played a central role in creating racial identity. English Protestantism provided a vocabulary and structure to describe and maintain boundaries between insider and outsider. In this path-breaking study, Heather Miyano Kopelson peels back the layers of conflicting definitions of bodies and competing practices of faith in the puritan Atlantic, demonstrating how the categories of “white, ”“black,” and “Indian” developed alongside religious boundaries between “Christian” and “heathen” and between “Catholic” and “Protestant. ”Faithful Bodies focuses on three communities of Protestant dissent in the Atlantic World: Bermuda, Massachusetts, and Rhode Island. In this “puritan Atlantic,” religion determined insider and outsider status: at times Africans and Natives could belong as long as they embraced the Protestant faith, while Irish Catholics and English Quakers remained suspect. Colonists ’interactions with indigenous peoples of the Americas and with West Central Africans shaped their understandings of human difference and its acceptable boundaries. Prayer, religious instruction, sexual behavior, and other public and private acts became markers of whether or not blacks and Indians were sinning Christians or godless heathens. As slavery became law, transgressing people of color counted less and less as sinners in English puritans’ eyes, even as some of them made Christianity an integral part of their communities. As Kopelson shows, this transformation proceeded unevenly but inexorably during the long seventeenth century.

Keywords

RELIGION / Christian Life / General. --- SOCIAL SCIENCE / Discrimination & Race Relations. --- HISTORY / United States / Colonial Period (1600-1775). --- Ethnicity --- Protestantism --- Puritans --- Precisians --- Church polity --- Congregationalism --- Puritan movements --- Calvinism --- Christianity --- Church history --- Protestant churches --- Reformation --- Ethnic identity --- Group identity --- Cultural fusion --- Multiculturalism --- Cultural pluralism --- Religious aspects --- History --- Social aspects --- Bermuda Islands --- Rhode Island --- Massachusetts --- Great Britain --- Massachusetts-Bay (State) --- Massachusetts Bay (Province) --- Province of Massachusetts Bay --- Commonwealth of Massachusetts --- Massaçusets --- Штат Масачусетс --- Shtat Masachusets --- Масачусетс --- Masachusets --- Масачузетс --- Masachuzets --- Cymanwlad Massachusetts --- Méésíchóoshish Hahoodzo --- Massachusettsi osariik --- Μασαχουσετη --- Masachousetē --- Κοινοπολιτεια της Μασαχουσετης --- Koinopoliteia tēs Masachousetēs --- Mancomunidad de Massachusetts --- Masaĉuseco --- Mà-sat-tsû-set --- Makakukeka --- Persemakmuran Massachusetts --- Maasaasuusiits --- מסצ'וסטס --- Masatsʼuseṭs --- קהיליית מסצ'וסטס --- Ḳehiliyat Masatsʼuseṭs --- Masachosèt --- Massachusetta --- Massachuseta --- Massaciusseta --- Respublica Massachusettensis --- Respublica Massachusettensium --- Masačūsetsa --- Masačusetsas --- Masačusets --- Массачусеттс --- Massachusettsiĭn Khamtyn Nȯkhȯrlȯl --- Tlahtohcāyōtl Massachusetts --- マサチューセッツ州 --- Masachūsettsu-shū --- Masachūsettsushū --- Массачусетс --- Massachusets --- Комонвелт Масачусетса --- Komonvelt Masačusetsa --- Komonwelt ng Masatsusets --- Estado ng Masatsusets --- Massachusetts Eyaleti --- Співдружність Массачусетса --- Spivdruz︠h︡nistʹ Massachusetsa --- Khối thịnh vượng chung Massachusetts --- מאסאטשוסעטס --- Masaṭshuseṭs --- קאמאנוועלט פון מאַסאַטשוסעסט --- Ḳomonṿelṭ fun Masaṭshuseṭs --- Masačusetsos --- US-MA --- MA (State) --- MS (State : Massachusetts) --- Mass. (State) --- Maine --- Territory and Dominion of New-England --- State of Rhode Island and Providence Plantations --- Rod-Aĭlend --- Rhode Island and Providence Plantations --- RI (Rhode Island) --- Bermuda --- Bermudas --- Somers Islands --- Summer Islands --- Sommer Islands --- Islands of Bermuda --- Summer Isles --- Somers Isles --- La Garza --- Garza --- Virgineola --- Isle of Devils --- Isles of Devils --- Devils, Isle of --- Devils, Isles of --- Summers Islands --- Barmudas --- Bermoothes --- Bermudes --- Government of Bermuda --- Colony of Bermuda --- BMU --- BM --- The Bermudas --- Colonies --- Race relations --- Social aspects&delete&


Book
In the eye of all trade
Authors: ---
ISBN: 0807895881 1469600293 9781469600291 0807872849 9780807872840 9780807833216 0807833215 9780807872840 0807872849 Year: 2010 Publisher: Chapel Hill

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This title recovers a mariner's view of early America as seen through the eyes of Bermuda's seafarers. A social history of 18th century Bermuda, it profiles how one intensively maritime community capitalised on its position 'in the eye of all trade'. The book takes readers aboard small Bermudian sloops and follows white and enslaved sailors as they shuttled cargoes between ports, raked salt, harvested timber, salvaged shipwrecks, hunted whales, captured prizes, and smuggled contraband in an expansive maritime sphere spanning Great Britain's North American and Caribbean colonies.

Keywords

Shipping --- Seafaring life --- Slaves --- Sailors --- Mariners --- Naval personnel --- Seamen --- Armed Forces --- Boaters (Persons) --- Enslaved persons --- Persons --- Slavery --- Sailors' life --- Sea life --- Adventure and adventurers --- Manners and customs --- Voyages and travels --- Marine shipping --- Marine transportation --- Maritime shipping --- Ocean --- Ocean traffic --- Ocean transportation --- Sea transportation --- Shipping industry --- Water transportation --- Communication and traffic --- Marine service --- Transportation --- Merchant marine --- History --- Economic aspects --- United States --- Bermuda Islands --- Bermuda --- Bermudas --- Somers Islands --- Summer Islands --- Sommer Islands --- Islands of Bermuda --- Summer Isles --- Somers Isles --- La Garza --- Garza --- Virgineola --- Isle of Devils --- Isles of Devils --- Devils, Isle of --- Devils, Isles of --- Summers Islands --- Barmudas --- Bermoothes --- Bermudes --- Government of Bermuda --- Colony of Bermuda --- BMU --- BM --- The Bermudas --- ABŞ --- ABSh --- Ameerika Ühendriigid --- America (Republic) --- Amerika Birlăshmish Shtatlary --- Amerika Birlăşmi Ştatları --- Amerika Birlăşmiş Ştatları --- Amerika ka Kelenyalen Jamanaw --- Amerika Qūrama Shtattary --- Amerika Qŭshma Shtatlari --- Amerika Qushma Shtattary --- Amerika (Republic) --- Amerikai Egyesült Államok --- Amerikanʹ Veĭtʹsėndi︠a︡vks Shtattnė --- Amerikări Pĕrleshu̇llĕ Shtatsem --- Amerikas Forenede Stater --- Amerikayi Miatsʻyal Nahangner --- Ameriketako Estatu Batuak --- Amirika Carékat --- AQSh --- Ar. ha-B. --- Arhab --- Artsot ha-Berit --- Artzois Ha'bris --- Bí-kok --- Ē.P.A. --- EE.UU. --- Egyesült Államok --- ĒPA --- Estados Unidos --- Estados Unidos da América do Norte --- Estados Unidos de América --- Estaos Xuníos --- Estaos Xuníos d'América --- Estatos Unitos --- Estatos Unitos d'America --- Estats Units d'Amèrica --- Ètats-Unis d'Amèrica --- États-Unis d'Amérique --- Fareyniḳṭe Shṭaṭn --- Feriene Steaten --- Feriene Steaten fan Amearika --- Forente stater --- FS --- Hēnomenai Politeiai Amerikēs --- Hēnōmenes Politeies tēs Amerikēs --- Hiwsisayin Amerikayi Miatsʻeal Tērutʻiwnkʻ --- Istadus Unidus --- Jungtinės Amerikos valstybės --- Mei guo --- Mei-kuo --- Meiguo --- Mî-koet --- Miatsʻyal Nahangner --- Miguk --- Na Stàitean Aonaichte --- NSA --- S.U.A. --- SAD --- Saharat ʻAmērikā --- SASht --- Severo-Amerikanskie Shtaty --- Severo-Amerikanskie Soedinennye Shtaty --- Si︠e︡vero-Amerikanskīe Soedinennye Shtaty --- Sjedinjene Američke Države --- Soedinennye Shtaty Ameriki --- Soedinennye Shtaty Severnoĭ Ameriki --- Soedinennye Shtaty Si︠e︡vernoĭ Ameriki --- Spojené staty americké --- SShA --- Stadoù-Unanet Amerika --- Stáit Aontaithe Mheiriceá --- Stany Zjednoczone --- Stati Uniti --- Stati Uniti d'America --- Stâts Unîts --- Stâts Unîts di Americhe --- Steatyn Unnaneysit --- Steatyn Unnaneysit America --- SUA (Stati Uniti d'America) --- Sŭedineni amerikanski shtati --- Sŭedinenite shtati --- Tetã peteĩ reko Amérikagua --- U.S. --- U.S.A. --- United States of America --- Unol Daleithiau --- Unol Daleithiau America --- Unuiĝintaj Ŝtatoj de Ameriko --- US --- USA --- Usono --- Vaeinigte Staatn --- Vaeinigte Staatn vo Amerika --- Vereinigte Staaten --- Vereinigte Staaten von Amerika --- Verenigde State van Amerika --- Verenigde Staten --- VS --- VSA --- Wááshindoon Bikéyah Ałhidadiidzooígíí --- Wilāyāt al-Muttaḥidah --- Wilāyāt al-Muttaḥidah al-Amirīkīyah --- Wilāyāt al-Muttaḥidah al-Amrīkīyah --- Yhdysvallat --- Yunaeted Stet --- Yunaeted Stet blong Amerika --- ZDA --- Združene države Amerike --- Zʹi︠e︡dnani Derz︠h︡avy Ameryky --- Zjadnośone staty Ameriki --- Zluchanyi︠a︡ Shtaty Ameryki --- Zlucheni Derz︠h︡avy --- ZSA --- Η.Π.Α. --- Ηνωμένες Πολιτείες της Αμερικής --- Америка (Republic) --- Американь Вейтьсэндявкс Штаттнэ --- Америкӑри Пӗрлешӳллӗ Штатсем --- САЩ --- Съединените щати --- Злучаныя Штаты Амерыкі --- ولايات المتحدة --- ولايات المتّحدة الأمريكيّة --- ولايات المتحدة الامريكية --- 미국 --- Influence. --- Economic conditions --- Commerce --- Social conditions --- History, Naval --- Spojené obce severoamerické --- États-Unis --- É.-U. --- ÉU

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