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Additional info for Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions
Example text
The PRG then discusses the revisions made after the first reading with a view to approving the revised report. iv. 43 47. The approved report is a report of the PRG for submission to the Global Forum, and not simply a report by the assessors. 48. Review reports may include an annex (Annex 1) emphasising recent changes made to the assessed jurisdiction’s EOI framework or EOI mechanisms or presenting future plans which impact on transparency and exchange of information for tax purposes. This annex also presents the jurisdiction’s response to the review report and shall not be deemed to represent the Global Forum’s views.
The mechanism must be systematic and provide an objective and coherent assessment of whether a jurisdiction has implemented the standards. Fairness. The mechanism must provide equal treatment for all members. Peer review of Global Forum members is an exercise among peers that can be frank in their evaluations. Reviews of non-members should be conducted only after a jurisdiction has been given the opportunity to participate in the Global Forum. The review process should provide the jurisdiction with an adequate opportunity to participate in its evaluation by the Global Forum.
The credibility of the Global Forum’s work relies on the active involvement of all its members to provide for an accurate and relevant picture of how the assessed jurisdiction’s EOI system works in practice. It is thus essential to have substantial input from jurisdictions that have EOI experience with the assessed jurisdiction. 13. A questionnaire (the “Peer Questionnaire”) will be sent to each Global Forum member jurisdiction that has an EOI relationship with the assessed jurisdiction. The Peer Questionnaire will have a standard format and will require various inputs on the quality of information exchange.