Global forum on transparency and exchange of information for tax purposes peer reviews : Australia 2011. Combined : phase 1 + phase 2 / OECD
- [Paris] : Organisation for Economic Co-operation and Development, 
- Copyright Date:
- Physical Description:
- 90 pages : illustrations ; 23 cm.
- Additional Creators:
- Organisation for Economic Co-operation and Development and Global Forum on Transparency and Exchange of Information for Tax Purposes
- 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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. 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 authorized, 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. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.--Publisher's description.
- 9789264096547 (print)
- "January 2011 (reflecting the legal and regulatory framework as at June 2010)."
- Bibliography Note:
- Includes bibliographical references.
- Other Forms:
- Full text available online to subscribers at:
View MARC record | catkey: 7166449