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

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

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

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 : Organization for Economic Cooperation & Development 2022.
Edición:1st ed
Materias:
Taxation > Law and legislation.
Transparency in government.
Taxation
Business & Economics
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704682006719
Tabla de Contenidos:
  • Intro
  • Table of contents
  • Reader's guide
  • Abbreviations and acronyms
  • Executive summary
  • Summary of determinations, ratings and recommendations
  • Overview of Cook Islands
  • 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 the Cook Islands' EOI mechanisms
  • Annex 3: Methodology for the review
  • Annex 4: The Cook Islands' response to the review report.

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