Global forum on transparency and exchange of information for tax purposes peer reviews: Turkey 2013: combined: phase 1 + phase 2: March 2013 (reflecting the legal and regulatory framework as at January 2013)

This report summarises the legal and regulatory framework for transparency and exchange of information in Turkey. It is reflecting the legal and regulatory framework as at January 2013. 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

Hailed as a means to transform cultural norms and change lives, violence prevention programs signal a slow-rolling policy revolution that has reached nearly two-thirds of young people in the United States today. Max A. Greenberg takes us inside the booming market forprogramming and onto the asphalt campuses of Los Angeles where these programs areimplemented, many just one hour a week for 12 weeks. He spotlights how these ephemeral programs, built on troves of risk data, are disconnected from the lived experiences of the young people they were created to support. Going beyond the narrow stories told about at-risk youth through data and in policy, Greenberg sketches a vivid portrait of young men and women coming of age and forming relationships in a world of abidingharm and fleeting, fragmented support.At the same time, Greenberg maps the minefield of historical and structural inequalities that program facilitators must navigate to build meaningful connections with the youth they serve. Taken together, these programs shape the stories and politics of a generation and reveal how social policy can go wrong when it ignores the lives of young people.