Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Morocco 2016 Phase 2: Implementation of the Standard in Practice (eBook)
140 Seiten
OECD Publishing (Verlag)
978-92-64-26104-4 (ISBN)
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Morocco.
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.
This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Morocco. 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. "e;Fishing expeditions"e; 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.
Table of Contents 5
About the Global Forum 7
Abbreviations 9
Executive summary 13
Introduction 17
Information and methodology used for the Peer Review of Morocco 17
Overview of Morocco 18
General information on the legal and tax system 18
Compliance with the Standards 23
A. Availability of information 23
Overview 23
A.1. Ownership and identity information 25
A.2. Accounting records 64
A.3. Banking information 75
B. Access to information 81
Overview 81
B.1. Competent authority’s ability to obtain and provide information 82
B.2. Notification requirements and rights and safeguards 97
C. Exchange of information 99
Overview 99
C.1. Exchange of information mechanisms 100
C.2. Mechanisms for exchanging information with all relevant partners 108
C.3. Confidentiality 110
C.4. Rights and safeguards of taxpayers and third parties 114
C.5. Timeliness of responses to requests for information 115
Summary of conclusions and factors underlying recommendations 125
Annex 1: Jurisdiction’s response to the review report 131
Annex 2 : List of all exchange of information mechanisms in force 132
Annex 3: List of all laws, regulations and other material received 139
Erscheint lt. Verlag | 4.11.2016 |
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Sprache | englisch |
Themenwelt | Recht / Steuern ► Steuern / Steuerrecht |
Recht / Steuern ► Wirtschaftsrecht | |
Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 92-64-26104-4 / 9264261044 |
ISBN-13 | 978-92-64-26104-4 / 9789264261044 |
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