By OECD
ISBN-10: 9264107231
ISBN-13: 9789264107236
ISBN-10: 9264110496
ISBN-13: 9789264110496
Read or Download Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions PDF
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Additional info for Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions
Example text
PRG meeting 43. The procedure for the discussion of the draft report and the executive summary (including a set of key findings) at the PRG meeting will be as follows: 44. During the first reading: i. Assessment team introduces itself, and the assessors present in high-level terms the key issues from the report, the amendments made to integrate the PRG’s written comments, and the substantive outstanding issues. The team will have the opportunity to intervene/comment on any issue concerning the report.
Phase 1 reports are initially drafted after receipt of responses to the questionnaire. Taking account of the initial views of the assessors with regard to the responses to the questionnaire, the Secretariat will turn the questionnaire responses into an initial draft report within 4 weeks following the receipt of the responses. 33. Phase 2 reports are initially drafted after the on-site visit. Following the on-site visit, the Secretariat will prepare a draft Phase 2 report in 4 to 6 weeks. 34. The Secretariat will cross-check other Global Forum assessments to ensure consistency of evaluation across reports.
PRG meeting 43. The procedure for the discussion of the draft report and the executive summary (including a set of key findings) at the PRG meeting will be as follows: 44. During the first reading: i. Assessment team introduces itself, and the assessors present in high-level terms the key issues from the report, the amendments made to integrate the PRG’s written comments, and the substantive outstanding issues. The team will have the opportunity to intervene/comment on any issue concerning the report.