Global forum on transparency and exchange of information for tax purposes supplementary peer review report : phase 2, legal and regulatory framework : Seychelles
This publication contains the Supplementary Phase 2 Peer Review Report for The Seychelles.
| Autor principal: | |
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
[Place of publication not identified] :
Organisation for Economic Co-Operation and Development
[2015]
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704691106719 |
Tabla de Contenidos:
- Intro
- About the Global Forum
- Executive summary
- Introduction
- Information and methodology used for the peer review of the Seychelles
- Overview of the Seychelles
- 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 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 Seychelles' exchange-of-information mechanisms
- Annex 3: List of all laws, regulations and other material received.
