Global Forum On Transparency And Exchange Of Information For Tax Purposes Armenia 2024 Second Round Phase 1 Peer Review Report On The Exchange Of Information On Request

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Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) Peer Review Report on the Exchange of Information on Request

This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Israel 2024 (Second Round, Combined Review) Peer Review Report on the Exchange of Information on Request

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Israel, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.