Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia
This report analyses the legal and regulatory framework against the international standard of transparency and exchange of information on request in Estonia as well as the practical implementation over the period under review (1 January 2014-31 December 2016). The assessment of effectiveness in practice is conducted in relation to a three year period (2014 to 2016). This report concludes that Estonia is overall Compliant with the standard.
3. State support for Islamic religious communities
4. Mosques and prayer houses
5. Burials and cemeteries
6. Education and schools
7. Islamic chaplaincy in public institutions
8. Employment and social law
9. Islamic slaughter and food regulation
10. Islamic goods and services
11. Islamic dress
12. Criminal law
13. Family law Bibliography Index.
(source: Nielsen Book Data)
This volume of "Annotated Legal Documents on Islam in Europe" covers Estonia and consists of an annotated collection of legal documents affecting the status of Islam and Muslims in Europe. The legal texts are published in the original Estonian language while the annotations and supporting material are in English. (source: Nielsen Book Data)
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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. 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 authorized, 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. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.--Publisher's description.