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Title Global forum on transparency and exchange of information for tax purposes peer reviews: United Arab Emirates 2012 : phase 1
Published Paris : OECD, [2012]
©2012

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 MELB  KM 337 Z1U41 Org/Gfo  AVAILABLE
Description 115 pages ; 23c cm
Series Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews, 2219-469x
Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews. 2219-4681
Summary 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 100 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
Notes "June 2012 (reflecting the legal and regulatory framework as at April 2012)."
Also available online
Subject Taxation -- United Arab Emirates.
Taxation -- Law and legislation -- United Arab Emirates.
Transparency in government -- United Arab Emirates.
Author Organisation for Economic Co-operation and Development.
Global Forum on Transparency and Exchange of Information for Tax Purposes.
ISBN 9789264178236 (print)
9264178236 (print)
Other Titles United Arab Emirates 2012 : phase 1
Peer review report, phase 1, legal and regulatory framework, United Arab Emirates