Global forum on transparency and exchange of information for tax purposes peer reviews, Antigua and Barbuda 2014 : phase 2, implementation of the standard in practice

Global forum on transparency and exchange of information for tax purposes peer reviews, Antigua and Barbuda 2014 phase 2, implementation of the standard in practice

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. 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...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autores Corporativos: Organisation for Economic Co-operation and Development, author (author), Organisation for Economic Co-operation and Development, sponsoring body (sponsoring body)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris, France : Organisation for Economic Co-operation and Development [2014]
Colección:Global Forum on Transparency and Exchange of Information for Tax Purposes,
Materias:
Taxation > Law and legislation > Antigua and Barbuda.
Transparency in government > Antigua and Barbuda.
Taxation > Antigua and Barbuda.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705472606719
Tabla de Contenidos:
  • Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Antigua and Barbuda; Overview of Antigua and Barbuda; 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 mechanismsC.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; Annex 3: List of all laws, regulations and other material received; Annex 4: People interviewed during on-site visit

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