Tax co-operation towards a level playing field
2006 Assessment by the Global Forum on Taxation. In today's increasingly borderless world, countries are working more closely together to prevent abuses of the global financial system in a wide range of areas, including taxation. The Global Forum on Taxation, which consists of OECD and non-OEC...
| Autores Corporativos: | , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris, France :
OECD
c2006.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705432406719 |
Tabla de Contenidos:
- CONTENTS; I. Introduction; II. Principles Of Transparency And Effective Information Exchange; A. Exchanging Information; 1. Existence of Mechanisms for Exchange of Information Upon Request; 2. Scope of Information Exchange; 3. Dual Criminality and Domestic Tax Interest; 4. Safeguards and Limitations; 5. Confidentiality Requirements; B. Access to Bank Information; C. Access to Ownership, Identity and Accounting Information; D. Availability of Ownership, Identity and Accounting Information; 1. Ownership and Identity Information; 2. Accounting Information; III. Factual Assessment
- A. Exchanging Information1 Existence of Mechanisms for Exchange of Information Upon Request; 2. Scope of Information Exchange; 3. Dual Criminality and Domestic Tax Interest; 4. Safeguards and Limitations; 5. Confidentiality Requirements; B. Access to Bank Information; 1. Bank Secrecy Rules; 2. Access to Bank Information for Tax Purposes; 3. Specificity Required; 4. Powers to Obtain and Compel Information in the Case of Refusal to Co-operate; C. Access to Ownership, Identity and Accounting Information; 1. Information Gathering Powers; 2. Specific Secrecy Provisions; 3. Bearer Securities
- D. Availability of Ownership, Identity and Accounting Information1. Ownership Information; 1.1 Companies; 1.2 Trusts; 1.3 Partnerships; 1.4 Foundations; 1.5 Other Relevant Organisational Structures; 2. Accounting Information; 2.1 Companies; 2.2 Trusts; 2.3 Partnerships; 2.4 Foundations; 2.5 Other Relevant Organisational Structures; IV. Summary; A. Exchanging Information; B. Access to Bank Information; C. Access to Ownership, Identity and Accounting Information; D. Availability of Ownership, Identity and Accounting Information
- Annex I: Progress Towards a Level Playing Field: Outcomes of the OECD GlobalForum on Taxation, Melbourne, 15-16 November 2005Annex II: Countries Covered by Factual Assessment; Annex III: Final JAHGA Paper; Annex IV: Country Tables; A. Exchanging Information; Table A.1 Number of Double Taxation Conventions andTax Information Exchange Agreements; Table A.2 Summary of Domestic Laws That Permit Information Exchange in Tax Matters; Table A.3 DTCs and TIEAs Providing for Information Exchange upon Request; Table A.4 Summary of Mechanisms That Permit Information Exchange in Tax Matters
- Table A.5 Application of Dual Criminality PrincipleB. Access to Bank Information; Table B.1 Bank Secrecy; Table B.2 Access to Bank Information for Exchange of Information Purposes; Table B.3 Procedures to Obtain Bank Information for Exchange of Information Purposes; C. Access to Ownership, Identity and Accounting Information; Table C.1 Information Gathering Powers; Table C.2 Statutory Confidentiality or Secrecy Provisions; Table C.3 Bearer Securities; D. Availability of Ownership, Identity and Accounting Information; Table D.1 Ownership Information-Companies; Table D.2 Trusts Laws
- Table D.3 Identity Information-Trusts
