17-November-2010
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Jamaica.
17-novembre-2010
Français
Ce rapport résume le cadre légal et réglementaire en matière de transparence et d’échange d‘information de Monaco. Il ne contient pas d’éléments relatifs à la mise en œuvre effective de cette réglementation qui feront l’objet d’un examen ultérieur.
17-November-2010
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Botswana.
10-novembre-2010
Français
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.
19-October-2010
English, , 247kb
Speech by Jeffrey Owens delivered at the Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes that was held on 29-30 September 2010 in Singapore. Jeffrey Owens talks about the impact of the crisis and governments’ attitudes towards tax compliance, cooperation between tax and other law enforcement agencies, the role of taxation in development and a renewed emphasis on confidentiality and taxpayers’
20-September-2010
English
Equitable and efficient tax systems and administrations have an important role to play in securing domestic funding for development, according to Angel Gurría. He added that African policy makers need to reform tax systems and generate revenues, to complement external sources of financing, such as official development assistance, remittances and foreign direct investment.
10-August-2010
English, , 18kb
The internationally agreed standard, developed by OECD and non-OECD countries in the context of the OECD’s Global Forum on Taxation and endorsed by G20 Finance Ministers in 2004 and by the UN Committee of Experts on International Co-operation in Tax Matters in October 2008, requires exchange of information on request in all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest
28-July-2010
English
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.
23-juin-2010
Français, , 152kb
Accord entre les Îles Féroe et Monaco pour l'échange d'informations à des fins fiscales
23-juin-2010
Français, , 152kb
Accord entre le Groenland et Monaco pour l'échange d'informations à des fins fiscales