Global forum on transparency and exchange of information for tax purposes peer reviews France 2011 : combined, phase 1 + phase 2.

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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Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development.
Corporate Authors: Organisation for Economic Co-operation and Development (-), Global Forum on Transparency and Exchange of Information for Tax Purposes
Format: eBook
Language:Inglés
Published: [Paris] : OECD 2011.
Series:Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Subjects:
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705863306719
Table of Contents:
  • Table of Contents; About the Global Forum; Executive Summary; Introduction; Compliance with the Standards; A. Availability of Information; B. Access to Information; C. Exchanging Information; Summary of Determinations and Factors Underlying Recommendations; Annex 1: The Jurisdiction's Response to the Peer Review; Annex 2: French Exchange-of-Information Mechanisms; Annex 3: List of Laws, Regulations and Other Relevant Material; Annex 4: Persons Interviewed during the On-Site Visit