Global Forum on Transparency and Exchange of Information for Tax Purposes : Sint Maarten 2022 (Second Round, Phase 1)

Global Forum on Transparency and Exchange of Information for Tax Purposes Sint Maarten 2022 (Second Round, Phase 1)

This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Sint Maarten. It refers to Phase 1 only (Legal and Regulatory Framework).

Detalles Bibliográficos
Autor principal: OECD (-)
Autor Corporativo: OECD, author (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : Organization for Economic Cooperation & Development 2022.
Edición:1st ed
Materias:
Transparency in government.
Taxation > Law and legislation.
Taxation
Business & Economics
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704680506719
Tabla de Contenidos:
  • Intro
  • Table of contents
  • Reader's guide
  • Abbreviations and acronyms
  • Executive summary
  • Summary of determinations, ratings and recommendations
  • Overview of Sint Maarten
  • Part A: Availability of information
  • A.1. Legal and beneficial ownership and identity information
  • A.2. Accounting records
  • A.3. Banking information
  • Part B: Access to information
  • B.1. Competent authority's ability to obtain and provide information
  • B.2. Notification requirements, rights and safeguards
  • Part C: Exchange of 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. Requesting and providing information in an effective manner
  • Annex 1: List of in-text recommendations
  • Annex 2: List of Sint Maarten's EOI mechanisms
  • Annex 3: Methodology for the review
  • Annex 4: Sint Maarten's response to the review report.

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