Глобальный форум по прозрачности и обмену информацией для целей налогообложения ОЭСР издал 12-й отчет, в котором освещаются меры предпринятые отдельными юрисдикциями по внедрению международных стандартов этой организации в сфере обмена информацией по запросу.
Кроме того, Глобальный форум пересматривает свою компетенцию по оценке юрисдикций, главным образом, в отношении внедрения нового стандарта для автоматического обмена информацией, изданного ОЭСР в феврале 2014 года. Первое заседание группы Глобального форума по автоматическому обмену информацией состоялось в Париже 27-28 марта 2014 года.
OECD’s ( Organization for Economic Co-operation and Development) Global Forum on Transparency and Exchange of Information for Tax Purposes has issued 12 new report that preview the action being taken by jurisdictions in implementing the organization’s international standard of information exchange upon request.
The OECD has undertaken the publishing of four new Phase One reports, which assess jurisdictions’ legal and regulatory framework for transparency and information exchange. Due to these reviews, Columbia, Latvia and Saudi Arabia meet the qualification standards of the next stage of the review process, while the peer review of The Federated States of Micronesia (FSM) determined that the jurisdiction doesn’t have in place a well structured legal framework for the effective exchange of information , and as such failed to qualify for a Phase Two review.
The review of FSM was undertaken under the special procedure for non-members, which ensures that jurisdictions do not get an unfair advantage due to their refusal to implement the international standard or failure to take part in the Global Forum. The FSM was established in 2012 as a relevant jurisdiction for the Global Forum’s work due to development of a captive insurance industry.
The Global Forum also undertook the publishing of reports on the progress of territories under Phase Two, which review practices of exchange of information. There were compliance ratings with individual elements issued for four jurisdictions.
Barbados got a “Partially Compliant” overall rating due to gaps in its networks of agreements to information exchange. Malaysia and the Slovak were rated as “Largely Compliant” and Slovenia got a “Compliant” rating.
Four supplementary peer review reports were also published, with the reports assessing the progress made by jurisdictions in addressing the shortcomings identified in their legal frameworks as well as for tax information exchange upon request.
Botswana and the UAE have been given a green light to progress to the next stage of their respective reviews following their implementation of substantial changes. Mauritius was identified as having implemented recommendations suggested by the Global Forum, and maintained a collective “Largely Compliant” rating.
The supplementary report on Panama highlights the notable improvements in its legal framework, but in its conclusion it notes that further progress is required in a few areas before it qualifies to Phase Two review.
As legal and practical progress is being made in many other jurisdictions, there are more supplementary reviews that are expected to be pursued this year. As of now, the Global Forum has been able to complete about 132 peer reviews and accorded compliance ratings to 54 jurisdictions that have undergone Phase Two reviews. 4 jurisdictions were noted to remain non compliant, 3 noted to be partially compliant and 13 jurisdictions have been barred from advancing to a Phase Two Review.
The Global Forum presently reviewing its Terms of Reference for assessing jurisdictions in advance of a new set of reviews commencing in 2016. These will focus on the implementation of the new standard for automatic exchange of information (AEOI) – the Common Reporting Standard released by the OECD in February 2014. Finance ministers of the G20 endorsed the CRS during a ministerial meeting held in Sydney, Australia dedicated to its implementation, and called on all financial centers to match their commitments.
The first meeting of the new AEOI group of the Global Forum that is currently comprised of 54 jurisdictions was held in Paris on March 27-28, 2014. Delegates set their focus on the development of a monitoring and review mechanism for the new AEOI standard and on its global implementation, and in particular how to enable developing countries take part in automatic exchange.
Источник: http://oxfordglobalservices.com/oecd-issues-latest-tax-transparency/