transparency
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The concept transparency represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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transparency
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The concept transparency represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- transparency
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- "Visible, though not visible in itself" : transparency at the crossroads of international financial regulation and international taxation
- 29th annual meeting of the USA branch International Fiscal Association : February 22-23, 2001,Orlando, Florida
- A challenge to Singapore's sovereignty?
- A hypothesis for radical tax reform in the European Union - the implications of the abolition of corporate income taxes
- A multi-level approach to ''Treaty entitlement'' under the BEPS Project
- A practical approach to fiscally transparent entities in the Canada-U.S. treaty
- A time for tax transparency and clarity
- A vueltas con el concepto de planificación fiscal agresiva : consecuencias prácticas, imprecisiones y propuestas de mejora = Around the concept of aggressive tax planning : practical consequences, inaccuracies and proposals for improvement
- Abkommensberechtigung von Personengesellschaften : eine Stellungnahme zu den Ausführungen von Brähler/Mayer
- Abkommensberechtigung von Personengesellschaften : zugleich Besprechung des BMF-Schreibens vom 16. 4. 2010
- Abkommensrechtliche Lösung von Zurechnungskonflikten nach Art. 1 Abs. 2 OECD-MA 2017 : die sog. Transparent Entity Clause
- Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful
- Action 12: mandatory disclosure rules
- Action 13: transfer pricing documentation and country-by-country reporting
- Action 5: countering harmful tax practices more effectively, taking into account transparency and substance
- Advance tax rulings in the new EU member states
- Aktuelle BEPS-konforme VwGH-Judikatur zu hybriden Personengesellschaften = Recent ruling of the Supreme Administrative Court on hybrid partnerships in line with the BEPS approach
- Aktuelles BFG-Erkenntnis zur slowakischen Komanditná Spoločnost' = Latest Federal Fiscal Court decision on the Slovak Komanditná Spoločnost'
- Algunas cuestiones pendientes sobre la transposición de la DAC 6 al ordenamiento tributario español: secreto profesional, seguridad jurídica y derecho a no autoinculparse
- Amending the Mergers Directive
- An evaluation of BEPS Action 5
- Anglo-Amerikaanse trusts en subjectieve vennootschapsbelastingplicht : enkele notities aangaande fiscale transparantie
- Annual report provides transparency into U.S. APA process
- Anrechnungs- oder Freistellungsmethode bei (Blossen) Immobilieneinkünften aus Personengesellschaften, wenn die Zielländer dem Intransparenzprinzip folgen
- Applicability of double taxation avoidance agreements to fiscally transparent entities : an Indian perspective
- Application of U.S. treaties to hybrid entities
- Appunti sul regime di tassazione per trasparenza intersocietario di cui all'art. 115 T.u.i.r. : profili funzionali, aspetti applicativi e risvolti problematici
- As the world moves toward transparency in tax matters, will the U.S. be left behind?
- Asian voices : BEPS and beyond
- Aspekte des geplanten Steuerabkommens Schweiz-Deutschland : Umsetzung als grosse Herausforderung
- Ausländische Holdinggesellschaften im Spannungsfeld vom Einkünftezurechnung und Missbrauch
- Aussies unconvinced by lawmakers' tough talk on MNEs
- Australia's struggle with tax transparent companies
- Australian federal budget 2016-2017 : part one
- Authorities and taxpayers must meet halfway on transparancy
- Automatic exchange of information continues to expand in the EU
- Automatic exchange of tax information in the European Union - the standard for the future
- Automatic exchange of tax rulings in the EU
- BEPS : how to respond to the transfer pricing actions?
- BEPS : the OECD discovers America?
- BEPS Action 2 : trusts as hybrid entities
- BEPS and increased tax transparency elevate tax to corporate social responsibility status in South Africa
- BEPS in Australia
- BEPS is making everthing transparent
- Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
- Berlioz : does the global forum information exchange standard violate human rights?
- Besteuerung der Erträge privater Anleger aus schwarzen und intransparenten Investmentfonds : zur Vereinbarkeit mit höherrangigem Recht
- Besteuerung von Personengesellschaften in den EU-Staaten: Options- oder Mischmodell als Schritt in Richtung einer rechtsformneutralen Unternehmensbesteuerung?
- Bill introduced to close international tax loopholes in Denmark
- Brazilian taxpayers reveal complaints and desires
- Breaking bad : what does the first major tax haven leak tell us?
- Brèves réflexions sur l'utilité actuelle du régime de transparence fiscale des sociétés de personnes
- Building transparent tax compliance by banks
- CFE forum 2016 : rebuilding international taxation - how to square the circle?
- CRS and beneficial ownership registers - a call to action
- Canada Revenue Agency considers interpretation of antihybrid rule in Canada-U.S. tax treaty
- Capital flight from Africa : causes, effects, and policy issues
- Cartelizing taxes : understanding the OECD's campaign against "harmful tax competition"
- Casenote - Ruling on a transparent entity's eligibility to claim tax treaty benefits
- Challenges faced by the Labuan international offshore financial center
- Changing the relationship between tax administrations and taxpayers
- Characterization of other states' partnerships for income tax
- Chinese tax system : identifying planning traps and opportunities
- Classification of foreign entities in the Netherlands : recent developments
- Classifying entities and the meaning of 'tax transparency' : the UK perspective (2023)
- Code of goods practices on fiscal transparency : Declaration on principles
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- Commitment to the internationally agreed standards of transparency and exchange of information for tax purposes
- Common Reporting Standard and EU beneficial ownership registers : inadequate protection of privacy and data protection
- Compendio di diritto tributario
- Compendio di diritto tributario
- Comprehensive tax treaties and tax information exchange agreements : assessing exchange of information mechanisms to ensure transparency in a globalized world from the perspective of developing countries
- Consequences of the Hague Trust Convention on foreign trusts in Switzerland
- Continental drift : tax tectonics
- Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
- Cooperative compliance : a new approach to managing taxpayer relations
- Cooperative compliance : tax risk management and monitoring
- Cooperative compliance initiatives as a preventative mechanism
- Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects
- Countering harmful tax practices : the feasibility of compulsory and spontaneous exchange of information on tax rulings
- Countering harmful tax practices more effectively, taking into account transparency and substance
- Counting the costs of transparency compliance
- Country by Country Report, what is, how it works and how could be using as a mechanism of risk assessment
- Country-by country reporting : a path to transparency, or a prelude to a formulary apportionment approach?
- Country-by-country reporting - compilation of peer review reports (phase 1) : inclusive framework on BEPS Action 13
- Country-by-country reporting - compilation of peer review reports (phase 2) : inclusive framework on BEPS Action 13
- Country-by-country reporting - compilation of peer review reports (phase 3) : inclusive framework on BEPS Action 13
- Country-by-country reporting : an assessment of its objective and scope
- Country-by-country reporting : financial accounting convergence as a cautionary tale for BEPS
- Cross-border tax evasion and Bretton Woods II [part 1]
- Cross-border tax evasion and Bretton Woods II [part 2]
- Cumplimiento tributario cooperativo y buena gobernanza fiscal en la era BEPS
- Das Ende der S-Corporation für deutsche Investoren : abkommenswidrige Behandlung umgekehrt hybrider Betriebe durch die Finanzverwaltung
- Das Verfahren beim Abschluss und bei der Kündigung von Doppelbesteuerungsabkommen in Deutschland, Österreich und der Schweiz
- De Curaçaose transparante vennootschap : een civiele en fiscale beschouwing
- De Europese Gedragscodegroep wordt steeds belangrijker in de strijd tegen belastingontwijking : meer openheid en transparantie is geboden
- De Nederlandse en Europese reactie op de Panama Papers
- De Panama Papers : veel opschudding, maar weinig nieuws (onder de zon)!
- De fair share plicht van landen en ondernemingen
- De houdsterverliesregeling versus de EU-verdragsvrijheden
- De integratie van fiscale gegevens in het rijksbrede toezicht : onderzoek naar een veilige haven voor de fiscale informatierijkdom
- De kaaimantaks 2.0 : een kritische commentaar bij de aanpassing van de kaaimantaks door de wet van 25 december 2017
- De kaaimantaks als de yin en yang van de Belgische fiscaliteit : een kritische commentaar bij de invoering van het nieuwe EER-KB en niet-EER-KB
- De kaaimantaks en de (niet-)toepassing ervan bij "dubbelstructuren"
- De kaaimantaks, een kritische beschouwing
- De ontwikkeling in het formele belastingrecht in 2006 : transparantie tussende de belastingplichtige en de Belastingdienst
- Decree makes tax treatment of funds transparent
- Denmark and United States sign bilateral FATCA intergovernmental agreement
- Denmark as a holding jurisdiction
- Denmark extends scope of anti-avoidance rules
- Deputy Director of Income Tax (International Taxation) v AP Møller-Maersk A/S and related appeals : ITA No 5825/Mum/2006
- Der Dualismus der steuerlichen Nachhaltigkeit : Wechselwirkungen zwischen staatlichem und unternehmerischem Handeln
- Der Entwurf zur Reform der deutschen Investmentfondsbesteuerung im Überblick : Vereinfachung bei Publikumsfonds, Beibehaltung der Transparenz bei Spezialfonds
- Der Steuerstandort Schweiz 2014 : Entwicklungen im letzten Jahr und ihre Auswirkungen
- Der neue Artikel 1 DBA-USA - Hinzurechnungsbesteuerung und abkommensrechtliche Behandlung von Einkünften steuerlich transparenter Rechtsträger
- Derecho tributario y derechos humanos : diálogo en México y el mundo
- Designing co-operative compliance programmes : lessons from the EU state aid rules for tax administrations
- Developing tax transparency a decade after Sarbanes-Oxley
- Die Besteuerung einer liechtensteinischen Familienstiftung
- Die Besteuerung von Trusts – alte und neue Fragen (Teil I)
- Die Check-the-Box Regulations in den USA und steuerliche Implikationen in Deutschland : Steuerfallen der US-amerikanischen LLC
- Die Informationsquellen und -wege der Finanzverwaltung: auf dem Wege zum "gläsernen Steuerbürger"?
- Die Internationale Besteuerung von Wertpapier-Investmentfonds : Der Widerspruch von Transparenzgrundsatz und Abkommenszugang
- Die Umsetzung des OECD-Standards der Amtshilfe in Österreich - das neue Amtshilfe-Durchführungsgesetz = the implementation of the OECD Standard on transparency and exchange of information in Austria
- Die Veröffentlichung von abschließenden Entscheidungen nach dem EU-Besteuerungsstreitbeilegungsgesetz = The publication of "Final decisions" according to the European Tax Dispute Resolution Act
- Die abkommensrechtliche Behandlung von Einkünften einer in einem Vertragsstaat ansässigen Personengesellschaft
- Die liechtensteinische Stiftung im Spannungsfeld zwischen Intransparenz nach dem Steuerabkommen und Transparenz als ausländischer Investmentfonds
- Die österreichische GmbH unter dem US-amerikanischen "Check-the-Box"-Regime
- Die „Unshell-Richtlinie“ gegen die missbräuchliche Nutzung von Briefkastenfirmen in der Europäischen Union (ATAD III) = Council Directive on rules to prevent the misuse of shell entities for tax purposes
- Disclosure and the Bahamian Private Foundation: a legislative overview of privacy and disclosure relative to Foundations and by comparison to international business companies
- Doors and windows
- Draft manual on fiscal transparency
- Dutch corporate income and dividend withholding tax treatment of separated private estates
- EU law and the building of global supranational tax law : EU BEPS and State aid
- EU proposes tax reporting rules for intermediaries including tax advisors
- EU tax agenda: exchange of information, transparency, and abuse
- Einkünftezurechnung bei Erbringung "höchstpersönlicher" Leistungen : Durchgriff durch "zwischengeschaltete" Gesellschaft auf natürliche Person möglich
- El futuro del control fiscal en Colombia : lineamientos para la implementación del Acto Legislativo 04 de 2019
- El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation
- Emerging international consensus on treaty benefits for flow-through entities
- Enkele kanttekeningen bij het Besluit fiscale kwalificatie inkomensstromen uit buitenlandse samenwerkingsverbanden
- Equity, transparency, cooperation and the taxation of high net worth individuals
- Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
- Etablissements stables situés à l'étranger: quelques questions d'actualité
- Ethics in fiscal administration : an introduction
- European Union state aid and calls for transparency in a post-BEPS world : will rulings effectively be ruled out?
- Exchange of information and Rubik agreements : the perspective of an EU academic
- Exchange of information and bank deposits in international financial centres
- Exit werkend vennoot, exit personenvennootschap
- Expect heightened transparency in Singapore
- Expected changes in the tax treatment of trusts and certain tax haven companies
- Faut-il sauver le régime fiscal de "semi-transparence" des sociétés de personnes?
- Fifteen nations sign OECD, Council of Europe agreement on cooperation in tax matters
- Finance section 894(c)(2) regulations
- Financial buy-outs : structuring the fund
- Financial institutions adapt to tax transparency
- Financing Britain's future : review of the Revenue departments
- Financing for development : progress and prospects 2018
- Fiscal Transparency Code
- Fiscal transparency
- Fiscal transparency in EU accession countries : progress and future challenges
- Fiscal transparency in U.S. treaties with Mexico and Venezuela
- Fiscale transparantie : een rechtsvergelijkende analyse
- Fiscale transparantie : een rechtsvergelijkende analyse
- Fiscale transparantie in België : "OESO (graag nog meer) als leidraad voor Rechter en Ruling"
- Fiscalidad internacional
- Fiscalité internationale des sociétés de personnes
- Fiscalité internationale des sociétés de personnes : la transparence n'est pas le vide
- Fiscally transparent vehicles after Mexico's tax reform : U.S. investment fund traps
- France's new auditor independence rules seek to restore investor confidence
- French authorities issue guidelines on applying US-France treaty to US passthrough entities
- French tax administration's steps toward greater predictability may trigger new uncertainties
- Funds in black and white (and grey)
- Germany's statutory treatment of special payments in transnational cases
- Global Forum on Tax Transparency reports on Hong Kong
- Global focus on transparency - transfer pricing documentation and audits
- Global forum and Nordic countries combat tax avoidance and evasion
- Global forum on transparency and exchange of information for tax purposes : Andorra 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Anguilla 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Aruba 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Australia 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Austria 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Bahrain 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Barbados 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Belgium 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Bermuda 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Botswana 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Brazil 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Brunei Darussalam 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Canada 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Cayman Islands 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Chile 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Costa Rica 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Croatia 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Curaçao 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Denmark 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Dominican Republic 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Estonia 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Federated States of Micronesia 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : France 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Germany 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Ghana 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Gibraltar 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Greece 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Guatemala 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Guernsey 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Hong Kong (China) 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Hungary 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : India 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Indonesia 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Ireland 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Isle of Man 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Italy 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Jamaica 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Japan 2018 (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
- Global forum on transparency and exchange of information for tax purposes : Kazakhstan 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Korea 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Lebanon 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Liberia 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Liechtenstein 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Luxembourg 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Macau, China 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Malaysia 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Malta 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Mauritius 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Monaco 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Nauru 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : New Zealand 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Norway 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Panama 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Papua New Guinea 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : People's Republic of China 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Peru 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Philippines 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Qatar 2017 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Republic of North Macedonia 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Saint Kitts and Nevis 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Samoa 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : San Marino 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Saudi Arabia 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Seychelles 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Singapore 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Spain 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Switzerland 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Tunisia 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Turks and Caicos Islands 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : United Arab Emirates 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : United Kingdom 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : United States 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Uruguay 2020 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : Vanuatu 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : the Bahamas 2018 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes : the Netherlands 2019 (second round) : peer review report on the exchange of information on request
- Global forum on transparency and exchange of information for tax purposes peer reviews : Albania 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Albania 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Andorra 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Andorra 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Anguilla 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Anguilla 2014 - phase 2: implementation opf the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Antigua and Barbuda 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Antigua and Barbuda 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Argentina 2012 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Argentina 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Aruba 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Aruba 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Australia 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Australia 2013 - combined: phase 1 + phase 2 incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Austria 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Austria 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Azerbaijan 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Azerbaijan 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Bahamas 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Bahrain 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Bahrain 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Barbados 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Barbados 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Belgium 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Belgium 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Belize 2013 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Belize 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Bermuda 2010 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Bermuda 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Botswana 2010 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Botswana 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Brazil 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Brazil 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Brunei Darussalam - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Brunei Darussalam 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Bulgaria 2016 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Burkina Faso 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Burkina Faso 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Cameroon 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Cameroon 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Canada 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Canada 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Cayman Islands 2010 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Cayman Islands 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Chile 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Chile 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Colombia 2014 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Colombia 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Cook Islands 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Cook Islands 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Costa Rica 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Costa Rica 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Croatia 2016 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Curaçao 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Curaçao 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Cyprus 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Cyprus 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Czech Republic 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Czech Republic 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Denmark 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Denmark 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Dominica 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Dominica 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Dominican Republic 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Dominican Republic 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : El Salvador 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : El Salvador 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Estonia 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Estonia 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Federation of Saint Kitts and Nevis 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Federation of Saint Kitts and Nevis 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Finland 2013 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Finland 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Former Yugoslav Republic of Macedonia 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Former Yugoslav Republic of Macedonia 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : France 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : France 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Gabon 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Gabon 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Georgia 2014 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Georgia 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Germany 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Germany 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Ghana 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Ghana 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Gibraltar 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Gibraltar 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Greece 2012 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Greece 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Grenada 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Grenada 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Guatemala 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Guernsey 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Guernsey 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Hong Kong, China 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Hong Kong, China 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Hungary 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Hungary 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Iceland 2013 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Iceland 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : India 2010 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : India 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Indonesia - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Indonesia 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Ireland 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Ireland 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Isle of Man 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Isle of Man 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Israel 2013 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Israel 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Italy 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Italy 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Jamaica 2010 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Jamaica 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Japan 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Japan 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Jersey - phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Jersey 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Kazakhstan 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Kenya 2013 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Kenya 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Latvia 2014 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Latvia 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Lebanon 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Lesotho 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Lesotho 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Liechtenstein 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Liechtenstein 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Lithuania 2013 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Lithuania 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Luxembourg 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Luxembourg 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Macao, China 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Macao, China 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Malaysia 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Malaysia 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Malta 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Malta 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Marshall Islands 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Marshall Islands 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Mauritania 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Mauritania 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Mauritius 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Mauritius 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Mexico 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Mexico 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Monaco 2010 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Monaco 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Montserrat 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Montserrat 2014 - phase 2: inplementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Morocco 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Morocco 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Nauru 2013 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : New Zealand 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : New Zealand 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Nigeria 2013 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Nigeria 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Niue 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Niue 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Norway 2011 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Norway 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Pakistan 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Pakistan 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Panama 2010 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Panama 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : People's Republic of China 2012 - combined: phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : People's Republic of China 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Peru 2016 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Philippines 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Poland 2013 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Poland 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Portugal 2013 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Portugal 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Qatar 2010 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Qatar 2013 - phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Qatar 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Republic of Korea 2012 - combined : phase 1 + phase 2
- Global forum on transparency and exchange of information for tax purposes peer reviews : Republic of Korea 2013 - combined: phase 1 + phase 2, incorporating phase 2 ratings
- Global forum on transparency and exchange of information for tax purposes peer reviews : Romania 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Romania 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Russian Federation 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Russian Federation 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Saint Lucia 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Saint Vincent and The Grenadines 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Saint Vincent and the Grenadines 2014 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Samoa 2012 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : Samoa 2015 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : San Marino 2011 - phase 1
- Global forum on transparency and exchange of information for tax purposes peer reviews : San Marino 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Saudi Arabia 2014 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Saudi Arabia 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Senegal 2015 - phase 1: legal and regulatory framework
- Global forum on transparency and exchange of information for tax purposes peer reviews : Senegal 2016 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Seychelles 2013 - phase 2: implementation of the standard in practice
- Global forum on transparency and exchange of information for tax purposes peer reviews : Singapore 2011 - phase 1