Global Forum on Transparency and Exchange of Information for Tax Purposes
This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for the Maldives. It refers to Phase 1 only (Legal and Regulatory Framework).
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| Corporate Author: | |
| Format: | eBook |
| Language: | Inglés |
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Paris :
Organization for Economic Cooperation & Development
2022.
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| Edition: | 1st ed |
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705024006719 |
Table of Contents:
- Intro
- Table of contents
- Reader's guide
- Abbreviations and acronyms
- Executive summary
- Summary of determinations, ratings and recommendations
- Overview of the Maldives
- 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 Maldives' EOI mechanisms
- Annex 3: Methodology for the review
- Annex 4: The Maldives' response to the review report.
