Global forum on transparency and exhchange of information for tax purposes peer reviews : Jamaica 2010 : phase 1, September 2010 (reflecting the legal and regulatory framework as at May 2010)
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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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[Paris] :
OECD
2010.
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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/alma991009705414706719 |
Tabla de Contenidos:
- ""Table of Contents""; ""About the Global Forum""; ""Executive Summary""; ""Introduction""; ""Information and methodology used for the peer review of Jamaica""; ""Overview of Jamaica""; ""General information on legal system and the taxation system""; ""Overview of commercial laws and other relevant factors for exchange of information""; ""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 all Exchange-of-Information Mechanisms in Force""""Annex 3: List of All Laws, Regulations and Other Material Received""; ""Annex 4: Overview of Commercial Laws and Other Relevant Factors for Exchange of Information""; ""Relevant Laws""; ""Government authorities""; ""Overview of the financial sector and relevant professions""
