Dominica


  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominica 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominica.

    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.

  • 29-October-2015

    English

    8th Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes

    Keeping tax transparency high on the agenda of Governments and taking steps to ensure a worldwide level playing field will top the agenda during the 8th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, in Bridgetown, Barbados on 29-30 October 2015.

  • 19-May-2010

    English, , 92kb

    Agreement between the Faroe Islands and Dominica for the exchange of information relating to tax matters

    Agreement between the Faroe Islands and Dominica for the exchange of information relating to tax matters

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  • 19-May-2010

    English, , 68kb

    Agreement between Finland and Dominica for the exchange of information relating to tax matters

    Agreement between Finland and Dominica for the exchange of information relating to tax matters

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  • 19-May-2010

    English, , 90kb

    Agreement between Norway and Grenada for the exchange of information relating to tax matters

    Agreement between Norway and Grenada for the exchange of information relating to tax matters

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  • 19-May-2010

    English, , 89kb

    Agreement between Norway and Dominica for the exchange of information relating to tax matters

    Agreement between Norway and Dominica for the exchange of information relating to tax matters

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  • 6-April-2010

    English, , 42kb

    Agreement between The United Kingdom and Dominica for the exchange of information relating to tax matters

    Agreement between The United Kingdom and Dominica for the exchange of information relating to tax matters

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  • 6-April-2010

    English, , 109kb

    Agreement between New Zealand and Dominica for the exchange of information relating to tax matters

    Agreement between Germany and Dominica for the exchange of information relating to tax matters

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  • 31-March-2010

    English, , 74kb

    Agreement between Iceland and Dominica for the exchange of information relating to tax matters

    Agreement between Iceland and Dominica for the exchange of information relating to tax matters

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  • 26-February-2010

    English, , 115kb

    Agreement between Belgium and Dominica for the exchange of information relating to tax matters

    Agreement between Belgium and Dominica for the exchange of information relating to tax matters

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