Global Forum on Transparency and Exchange of Information for Tax Purposes Cyprus 2020 (second round) : peer review report on the exchange of information on request
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Cyprus.
| Autor principal: | |
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2020.
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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/alma991009704787106719 |
Tabla de Contenidos:
- Intro
- Table of contents
- Reader's guide
- Abbreviations and acronyms
- Executive summary
- Summary of determinations, ratings and recommendations
- Overview of Cyprus
- 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: 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. Requesting and providing information in an effective manner
- Annex 1: List of in-text recommendations
- Annex 2: List of Cyprus's EOI mechanisms
- Annex 3: Methodology for the Review
- Annex 4: Cyprus's response to the review report
- Blank Page
- Blank Page.
