Coverart for item
The Resource Global forum on transparency and exchange of information for tax purposes : Jersey 2017 (second round) : peer review report on the exchange of information on request

Global forum on transparency and exchange of information for tax purposes : Jersey 2017 (second round) : peer review report on the exchange of information on request

Label
Global forum on transparency and exchange of information for tax purposes : Jersey 2017 (second round) : peer review report on the exchange of information on request
Title
Global forum on transparency and exchange of information for tax purposes : Jersey 2017 (second round) : peer review report on the exchange of information on request
Creator
Subject
Language
eng
Summary
This report is the third review of Jersey conducted by the Global Forum. The Combined Report, as adopted in 2011, assessed Jersey in respect of its legal and regulatory framework. Subsequent to its 2011 Report, in 2014, Jersey underwent a post-Phase 2 Supplementary Report based on progress with regard to the availability of accounting information, including underlying documents, for all relevant entities and arrangements for a minimum period of five years (element A.2), as well as with regard to the ability of the Jersey competent authority to access all relevant information for tax purposes (element B.1) and on the upgrade of an exchange of information instrument that did not meet the standard (element C.1). The Phase 1 Report was published in November 2013. The 2014 Report which assesses both the legal implementation of the standards and the effectiveness in practice was first published in November 2014 (reflecting the legal and regulatory framework in place as of May 2014). Both the 2011 and 2014 Reports were conducted according to the ToR approved by the Global Forum in February 2010 (2010 ToR) and the Methodology used in the first round of reviews. The most recent review, being the 2014 Report, reflects the ratings for each element and the overall rating for Jersey. This report is reflecting the legal and regulatory framework as at August 2017
Geographic coverage
Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD Global Forum on Transparency and Exchange of Information for Tax Purposes
Series statement
Global forum on transparency and exchange of information for tax purposes
http://library.link/vocab/subjectName
  • exchange of information
  • transparency
Label
Global forum on transparency and exchange of information for tax purposes : Jersey 2017 (second round) : peer review report on the exchange of information on request
Instantiates
Publication
Extent
168 p.
Isbn
9789264283817
Isbn Type
(print)
Issn
  • 2219-4681 (print)
  • 2219-469X (online)
Label
Global forum on transparency and exchange of information for tax purposes : Jersey 2017 (second round) : peer review report on the exchange of information on request
Publication
Extent
168 p.
Isbn
9789264283817
Isbn Type
(print)
Issn
  • 2219-4681 (print)
  • 2219-469X (online)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...