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Taxation --- Transparency in government --- Law and legislation --- Government in the sunshine --- Open government (Transparency in government) --- Openness in government --- Sunshine, Government in the --- Transparence in government --- Public administration

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This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Pakistan. 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 130 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.

Taxation --- Transparency in government --- Law and legislation --- Government in the sunshine --- Open government (Transparency in government) --- Openness in government --- Sunshine, Government in the --- Transparence in government --- Public administration --- Pakistan

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This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland. 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 130 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.

Taxation --- Transparency in government --- Law and legislation --- Government in the sunshine --- Open government (Transparency in government) --- Openness in government --- Sunshine, Government in the --- Transparence in government --- Public administration --- Tax administration and procedure --- Evaluation. --- Tax practice --- Tax procedure --- Switzerland

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This report contains a “Phase 2: Implementation of the Standard in Practice” review for Brazil, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

Taxation --- Transparency in government --- Tax administration and procedure --- Law and legislation --- International cooperation. --- Tax practice --- Tax procedure --- Government in the sunshine --- Openness in government --- Sunshine, Government in the --- Transparence in government --- Open government (Transparency in government) --- Public administration --- Brazil

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Brazil’s agenda to enhance integrity and prevent corruption is particularly critical in order to address a number of challenges facing the country’s public administration. The challenges include managing risks associated with innovation in public service delivery, achieving value for money and minimising waste in government operations and meeting the expectations of citizens regarding the conduct of public organisations. This report is the first integrity review of a G20 country undertaken by the OECD. It assesses the implementation and coherence of instruments, processes and structures to create a culture of integrity and to manage risks affecting the operations and performance of public organisations. The report analyses four main areas of focus : (i) promoting transparency and citizen engagement; (ii) implementing risk-based systems of internal control; (iii) embedding high standards of conduct; and (iv) enhancing integrity in public procurement. It is complemented by three case studies to highlight issues of integrity management at the level of individual public functions, organisations and programmes: the federal tax administration, the Family Grant (a conditional cash transfer) Programme; and the National STD/AIDS Programme.

Computer security. --- Government accountability --- Transparency in government. --- Government in the sunshine --- Open government (Transparency in government) --- Openness in government --- Sunshine, Government in the --- Transparence in government --- Public administration --- Accountability in government --- Responsibility --- Brazil