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Résumé

This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.

Auteur

Auteur(s) : Collective

Caractéristiques

Editeur : OECD

Auteur(s) : Collective

Publication : 6 juillet 2010

Intérieur : Noir & blanc

Support(s) : Livre numérique eBook [PDF + ePub + Mobi/Kindle + WEB]

Contenu(s) : PDF, ePub, Mobi/Kindle, WEB

Protection(s) : Marquage social (PDF), Marquage social (ePub), Marquage social (Mobi/Kindle), DRM (WEB)

Taille(s) : 928 ko (PDF), 1,57 Mo (ePub), 3,03 Mo (Mobi/Kindle), 1 octet (WEB)

Langue(s) : Anglais

Code(s) CLIL : 3177

EAN13 Livre numérique eBook [PDF + ePub + Mobi/Kindle + WEB] : 9789264088016

EAN13 (papier) : 9789264088009

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