Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews Cayman Islands 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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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
[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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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705636606719 |
Tabla de Contenidos:
- ""Table of Contents""; ""About the Global Forum""; ""Executive Summary""; ""Introduction""; ""Information and methodology used for the peer review of the Cayman Islands""; ""Overview of the Cayman Islands""; ""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 Current Negotiations for EOI Agreements""
- ""Annex 4: List of All Laws, Regulations and Other Material Received""""Corporate Laws""; ""Regulatory Laws""; ""Anti-Money Laundering /Counter-Terrorism Financing Laws""; ""Information Exchange for Tax Purposes Laws""; ""Other Laws""; ""Statements of Principles and Guidance Notes (non-binding)""
