Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales › 5th Global Forum Assessor Training Seminar
From 24 to 26 September 2012, in Paris, France, the Global Forum on Transparency and Exchange of Information for Tax Purposes held its 5th Assessor Training Seminar.
The meeting was attended by delegates of 22 jurisdictions and international institutions. As well as the in-depth training, the seminar provided an interesting opportunity for participants to cultivate and establish useful contacts with colleagues from all over the world.
The main purpose of the training seminar was to coach future assessors who will be members of assessment teams responsible for carrying out the Global Forum’s peer reviews, and specifically for the upcoming Phase 2 reviews. The participants’ fruitful discussion were guided by experts and focussed on many theoretical issues including a detailed analysis of the Terms of Reference and essential elements that jurisdiction should have in its legal and regulatory framework for carrying out an effective information exchange. As the Phase 2 reviews have already been launched, the seminar also highlighted issues pertaining to effective implementation in practice of the global standards for transparency and exchange of information for tax purposes. Finally, the seminar put strong emphasis on the process for conducting reviews and aspects that an assessor may be faced with during a review, in particular during the on-site visit.
On the basis of a case study, the participants were asked to prepare for an on-site visit by preparing an agenda as well as questions for the different authorities that would be met during the on-site visit.
Photo: OECD/Michael Dean