This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Liechtenstein.
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 120 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.
Le Secrétaire général de l’OCDE M. Angel Gurría a salué aujourd’hui l’annonce par le Liechtenstein de son intention de signer la Convention multilatérale concernant l’assistance administrative mutuelle en matière fiscale et de prendre des mesures supplémentaires en vue d’accroître la transparence et la coopération internationale.
Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.
Dans son rapport publié en 2000 l’OCDE a identifié un certain nombre de juridictions comme paradis fiscaux. Entre 2000 et avril 2002, 31 juridictions ont officiellement pris des engagements pour mettre en œuvre les Principes de l’OCDE en matière de transparence et d’échange effectif de renseignements en matière fiscale.
Des accords bilatéraux qui ont été signés pour mettre en place un échange de renseignements à des fins fiscales.
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Agreement between Liechtenstein and St. Kitts and Nevis for the exchange of information relating to tax matters
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Agreement between Netherlands and Cook Islands for the exchange of information relating to tax matters
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Agreement between the Germany and Liechtenstein for the exchange of information relating to tax matters
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Agreement between France and Liechtenstein for the exchange of information relating to tax matters