Global forum on transparency and exchange of information for tax purposes peer reviews. Phase 1, Switzerland 2011

Global forum on transparency and exchange of information for tax purposes peer reviews Phase 1, Switzerland 2011 Phase 1, Switzerland 2011 /

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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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (issuing body)
Autores Corporativos: Organisation for Economic Co-operation and Development, issuing body (issuing body), Global Forum on Transparency and Exchange of Information for Tax Purposes (-), Organisation for Economic Co-operation and Development
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing [2011]
Colección:Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Materias:
Taxation > Switzerland.
Transparency in government > Switzerland.
Taxation > Law and legislation > Switzerland.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705857606719
Tabla de Contenidos:
  • Table of Contents; About the Global Forum; Executive summary; Introduction; Compliance with the Standards; A. Availability of Information; B. Access to Information; C. Exchange of 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

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