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                                  1. 18-November-2019

                                    English

                                    OECD invites taxpayer input on tenth batch of dispute resolution peer reviews

                                    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam, and invites taxpayers to submit input on specific MAP-related issues by 16 December 2019.

                                  2. 17-October-2018

                                    English

                                  3. 27-September-2018

                                    English

                                    Aruba joins the Inclusive Framework on BEPS

                                    The Inclusive Framework on BEPS welcomes Aruba, bringing to 118 the total number of countries and jurisdictions participating on an equal footing in the Project.

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                                  4. 18-December-2017

                                    English

                                    Continuous Reporting System on International Migration in the Americas (SICREMI)

                                    SICREMI is an initiative of the Organization of American States (OAS) that aims to contribute to the promotion and development of public policies that lead to improved migration management in the Americas through the facilitation of dialogue, cooperation, institutional strengthening and access to information.

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                                  5. 7-August-2015

                                    English

                                    Tax Information Exchange Agreements (TIEAs)

                                    Bilateral Agreements that have been signed to establish exchange of information for tax purposes.

                                  6. 16-March-2015

                                    English

                                    International community continues making major progress to end tax evasion

                                    The Global Forum on Transparency and Exchange of Information for Tax Purposes published today 9 new peer review reports, including a Phase 1 Supplementary Report for Switzerland, demonstrating continuing progress toward implementation of the international standard for exchange of information on request.

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                                  7. 16-March-2015

                                    English

                                    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2015 - Phase 2: Implementation of the Standard in Practice

                                    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Aruba. 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 120 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. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
                                  8. 28-August-2009

                                    English, , 77kb

                                    Agreement between Iceland and Aruba for the exchange of information relating to tax matters

                                    Agreement between Iceland and Aruba for the exchange of information relating to tax matters

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                                  9. 28-August-2009

                                    English, , 66kb

                                    Agreement between Greenland and Aruba for the exchange of information relating to tax matters

                                    Agreement between Greenland and Aruba for the exchange of information relating to tax matters

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                                  10. 28-August-2009

                                    English, , 96kb

                                    Agreement between Finland and Aruba for the exchange of information relating to tax matters

                                    Agreement between Finland and Aruba for the exchange of information relating to tax matters

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