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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 130 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 --- Transparency (Ethics) in government --- Law and legislation

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This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Morocco. 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 130 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 --- Transparency (Ethics) in government --- Law and legislation

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Tunisia --- History. --- Transparency (Ethics) in government --- Freedom of information --- Political rights

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« Les administrations publiques ont longtemps maintenu un contrôle strict de l’information essentielle à leur fonctionnement. Contre-pied moderne de cette réalité, la transparence, au centre des pratiques de bonne gouvernance, est devenue une exigence légale dans de nombreux pays. Ce changement de paradigme a fortement modifié les mécanismes de gestion des organisations publiques. Ce livre porte précisément sur ce changement, auquel s’est ajoutée une importante dimension technologique. Le « toujours-plus-de-transparence » s’inscrit dans une transformation sociétale qui s’accélère au fil des innovations technologiques. Le présent ouvrage fournit des clés de compréhension en présentant les types de transparence et les enjeux propres à l’environnement numérique. Il ouvre la discussion sur le niveau idéal de transparence à atteindre, l’efficacité des mesures prises en la matière et la nécessité d’étendre le débat aux différentes approches relatives à l’ouverture administrative. Ce livre s’adresse aux étudiants et étudiantes ainsi qu’aux chercheuses et chercheurs intéressés par cette thématique, de même qu’aux gestionnaires publics confrontés à la question de la transparence administrative dans leurs activités quotidiennes. » --Quatrième de couverture.

Transparency in government. --- Gouvernement ouvert. --- Transparence (Sciences sociales) --- Administrative agencies. --- Transparency (Ethics) in government.

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Transparency in government --- Transparence (Sciences sociales) --- Government information --- Information sur l'Etat --- Transparency (Ethics) in government