Belize


  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2014 - 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 Belize.

    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.

  • 29-mai-2013

    Français

    L’Autriche, le Luxembourg et Singapour, ainsi que d’autres pays, s’apprêtent à mettre fin au secret fiscal

    Douze nouveaux pays viennent de signer, ou se sont engagés à signer, la Convention concernant l'assistance administrative mutuelle en matière fiscale élaborée par l'OCDE, témoignant ainsi des efforts déployés au niveau international pour lutter contre la délinquance fiscale. En outre, six autres pays ont ratifié la Convention.

  • 6-April-2010

    English, , 57kb

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

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

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  • 6-April-2010

    English, , 43kb

    Agreement between Australia and Belize for the exchange of information relating to tax matters

    Agreement between Australia and Belize for the exchange of information relating to tax matters

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  • 29-December-2009

    English, , 110kb

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

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

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  • 27-mai-2009

    Français

  • 20-March-2002

    German, , 4kb

    Belize sagt zu, mit der OECD bei der Beseitigung von wettbewerbsschädlichen Steuerpraktiken zusammenzuarbeiten

    The OECD is pleased to announce that Belize has made a commitment to improve the transparency of its tax and regulatory systems and establish effective exchange of information for tax matters with OECD countries by 31 December 2005. Belize was...

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  • 20-March-2002

    English

    Belize Commits to Co-operate with OECD to Address Harmful Tax Practices

    The OECD is pleased to announce that Belize has made a commitment to improve the transparency of its tax and regulatory systems and establish effective exchange of information for tax matters with OECD countries by 31 December 2005. Belize was...

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