Global Forum on Transparency and Exchange of Information for Tax Purposes : Dominica 2020 (second round) : peer review report on the exchange of information on request

Global Forum on Transparency and Exchange of Information for Tax Purposes Dominica 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 Dominica.

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 2020.
Colección:Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Materias:
Taxation > Dominica.
Taxation > International cooperation.
Taxation > Law and legislation > Dominica.
Information services.
Transparency in government > Dominica.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704791306719
Tabla de Contenidos:
  • Intro
  • Table of contents
  • Reader's guide
  • Abbreviations and acronyms
  • Executive summary
  • Summary of determinations, ratings and recommendations
  • Overview of Dominica
  • 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 Dominica's EOI mechanisms
  • Annex 3: Methodology for the review
  • Annex 4: Dominica's response to the review report
  • Blank Page
  • Blank Page.

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