Global forum on transparency and exchange of information for tax purposes peer reviews Samoa 2012: phase 1. Samoa 2012:
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 100 jurisdictions which participate in the work of the Global Forum on an equal footing. Th...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD
c2012.
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| Series: | Global Forum on Transparency and Exchange of Information for Tax Purposes,
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705871706719 |
Table of Contents:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Samoa; Overview of Samoa; Recent developments; 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 All Exchange-of-Information Mechanisms; Annex 3: List of All Laws, Regulations and Other Material Received; Annex 4: Overview of Laws and Other Relevant Factors for Exchange of Information
