Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews Nauru 2013. Phase 1.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. Th...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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[Paris] :
OECD
2013.
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705316906719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Compliance with the Standards; Availability of Information; Overview; Ownership and identity information; Accounting records; Banking information; Access to Information; Overview; Competent Authority's ability to obtain and provide information; Notification requirements and rights and safeguards; Exchanging Information; Overview; Exchange-of-information mechanisms; Exchange-of-information mechanisms with all relevant partners; Confidentiality; Rights and safeguards of taxpayers and third parties
- Timeliness of responses to requests for informationSummary of Determinations and Factors Underlying Recommendations; Annex 1: Jurisdiction's Response to the Review Report; Annex 2: List of All Exchange-of-Information Mechanisms; Annex 3: List of all Laws, Regulationsand Other Relevant Material
