This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "Global Forum") peer reviews and non-member reviews. It provides contextual background information on the Global Forum and the peer review process. It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process. Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments. This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.
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Si certaines sont impressionnantes et effrayantes, d'autres sont drôles et rassurantes !
A gagner : la BD jeunesse adaptée du classique de Mary Shelley !
Caraïbes, 1492. "Ce sont ceux qui ont posé le pied sur ces terres qui ont amené la barbarie, la torture, la cruauté, la destruction des lieux, la mort..."
Un véritable puzzle et un incroyable tour de force !
