Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Montserrat 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 Montserrat. 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 inform...
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
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/alma991009705497506719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 9 -Information and methodology used for the peer review of Montserrat 9 -Overview of Montserrat 10 -Recent developments 13 Compliance with the Standards 15 A. Availability of Information 15 -Overview15 -A1. Ownership and identity information 16 -A2. Accounting records 39 -A3. Banking information 44 B. Access to Information 47 -Overview 47 -B1 Competent Authority’s ability to obtain and provide information 48 -B2 Notification requirements and rights and safeguards 56 C. Exchanging Information 59 -Overview 59 -C1. Exchange of information mechanisms 60 -C2. Exchange of information mechanisms with all relevant partners 67 -C3. Confidentiality 68 -C4. Rights and safeguards of taxpayers and third parties 72 -C5. Timeliness of responses to requests for information 73 Summary of Determinations and Factors Underlying Recommendations 77 Annex 1. Jurisdiction’s response to the review report 81 Annex 2. List of Montserrat exchange of information mechanisms 82 Annex 3. List of laws, regulations and other material 87 Annex 4. List of persons interviewed during on-site visit 88
