Global forum on transparency and exchange of information for tax purposes peer reviews, Georgia 2014 phase 1, legal and regulatory framework
This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. 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 ex...
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris, France :
Organisation for Economic Co-operation and Development
[2014]
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes,
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705489906719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Georgia; Overview of Georgia; 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 partnersC.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 exchange of information mechanisms; Annex 3: List of all laws, regulations and other relevant material
