Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : Lebanon 2016 (Supplementary Report) : Phase 1: Legal and Regulatory Framework

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Lebanon 2016 (Supplementary Report) : Phase 1: Legal and Regulatory Framework

This publication contains the Supplementary Phase 1 Peer Review Report for Lebanon.

Detalles Bibliográficos
Autor principal: OECD (-)
Autor Corporativo: Organisation for Economic Co-operation and Development, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2016.
Materias:
International business enterprises > Taxation.
Tax administration and procedure.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704593406719
Tabla de Contenidos:
  • Intro
  • Table of Contents
  • About the Global Forum
  • Abbreviations
  • Executive summary
  • Introduction
  • Information and methodology used for the peer review of Lebanon
  • 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
  • B.1. Competent Authority's ability to obtain and provide information
  • B.2. Notification requirements and rights and safeguards
  • C. Exchanging information
  • C.1. Exchange-of-information mechanisms
  • C.2. Exchange-of-information mechanisms with all relevant partners
  • C.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 factors underlying recommendations
  • Annex 1: Jurisdiction's response to the review report
  • Annex 2: List of all exchange-of-information mechanisms
  • Annex 3: List of all laws, regulations and other material received.

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