Global Forum on Transparency and Exchange of Information for Tax Purposes Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Poland 2013 Phase 1: Legal and Regulatory Framework

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 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. 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 authorised, 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. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports Table of Contents About the Global Forum Executive Summary Introduction Information and methodology used for the peer review of Poland Overview of Poland Recent developments Compliance with the Standards A. Availability of Information Overview A.1. Ownership and identity information A.2. Accounting records A.3. Banking information B. Access to Information Overview B.1. Competent Authority's ability to obtain and provide information B.2. Notification requirements and rights and safeguards C. Exchanging Information Overview C.1. Exchange-of-information mechanisms. C.2. Exchange-of-information mechanisms with all relevant partnersC. 3. Confidentiality C.4. Rights and safeguards of taxpayers and third parties C.5. Timeliness of responses to requests for information Summary of Determinations and FactorsUnderlying Recommendations Annex 1: Jurisdiction's Response to the Review Report Annex 2: List of All Exchange-of-Information Mechanismsin Force Annex 3: List of all Laws, Regulationsand Other Relevant Material.

Andrey Shabanov's seminal reinterpretation of the Peredvizhniki is a comprehensive study that examines in-depth for the first time the organizational structure, self-representation, exhibitions, and critical reception of this 19th-century artistic partnership. Shabanov advances a more pragmatic reading of the Peredvizhniki, artists seeking professional and creative freedom in authoritarian Tsarist Russia. He likewise demonstrates and challenges how and why the group eventually came to be defined as a critically-minded Realist art movement. Unprecedentedly rich in new primary visual and textual sources, the book also connects afresh the Russian and Western art worlds of the period. A must-read for anyone interested in Russian art and culture, 19th-century European art, and also the history of art exhibitions, art movements, and the art market.