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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 90 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. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

Bahrain -- Economic conditions. --- Taxation -- Bahrain. --- Taxation -- Law and legislation -- Bahrain. --- Taxation. --- Transparency in government -- Bahrain. --- Taxation --- Income tax --- Political Science --- Law, Politics & Government --- Public Finance --- Law and legislation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- budget --- concurrence --- pays de l'ocde --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- begroting --- concurrentie --- oeso landen --- Bahrain

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Double taxation --- Income tax --- International business enterprises --- Foreign income. --- Taxation --- Law and legislation --- fiscalite --- suisse --- fiscaliteit --- zwitserland --- Foreign income --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Droit fiscal --- Droit fiscal (droit international) --- Suisse

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The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.

Corporations --- Income tax --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Taxation --- Law and legislation --- History. --- History --- Law --- General and Others --- Corporations - Taxation - Law and legislation - Great Britain - History --- Income tax - Law and legislation - Great Britain - History --- Corporations - Taxation - Law and legislation - United States - History --- Income tax - Law and legislation - United States - History --- Royaume-Uni --- Etats-Unis