00000cam a22000004a 4500 UP-99796217610303611 Buklod 20120509153654.0 m o j ta 110916s2011 xx d rz i000 0|eng d 9789264088009 (iLib)UPD-00184903041 DLC DML eng DMLUC K 4466 I56 2010 Implementing the tax transparency standards a handbook for assessors and jurisdictions [Global Forum on Transparency and Exchange of Information for Tax Purposes]. Paris OECD c2010. 219 p. pt. 1. Key documents of the global forum for peer reviews. Terms of reference -- Revised methodology for peer review and non-member reviews -- Assessment criteria -- pt. 2. Main sources of standards. Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary -- The 2002 Model Agreement on Exchange of Information on Tax Matters and its commentary -- Enabling effective exchange of information : availability and reliability standard, the Joint Ad Hoc Group on Accounts (JAHGA) report -- The 2006 OECD manual on information exchange : module on general and legal aspects of exchange of information -- The 2006 OECD manual on information exchange : module 1 on exchange of information request -- The OECD's project on harmful tax practices consolidated application note guidance in applying the 1998 report to preferential tax regimes. Tax administration and procedure International cooperation. Transparency in government Law and legislation International cooperation. Global Forum on Transparency and Exchange of Information for Tax Purposes. Organisation for Economic Co-operation and Development. FO Monograph UPD DMLR K 4466 I56 2010 Book