Global forum on transparency and exchange of information for tax purposes peer reviews : Republic of Korea 2013 : combined : phase 1 + phase 2, incorporating phase 2 ratings.

This report includes Phase 1 and Phase 2 reviews of the Republic of Korea, now incorporating Phase 2 ratings. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are prim.  Read more...