Slovak Republic 2014. Phase 2, Implementation of the standard in practice Phase 2, Implementation of the standard in practice.
This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. 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 120...
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| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
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[Paris, France] :
OECD
2014.
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705895306719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of the Slovak Republic 11 -Overview of the Slovak Republic 12 -Recent developments 19 Compliance with the Standards 21 A. Availability of Information 21 -Overview 21 -A.1.Ownership and identity information 23 -A.2.Accounting records 55 -A.3.Banking information 61 B. Access to Information 65 -Overview 65 -B.1.Competent authority’s ability to obtain and provide information 66 -B.2.Notification requirements and rights and safeguards 75 C. Exchanging Information 77 -Overview 77 -C.1.Exchange of information mechanisms 79 -C.2.Exchange of information mechanisms with all relevant partners 88 -C.3.Confidentiality 90 -C.4.Rights and safeguards of taxpayers and third parties 94 -C.5.Timeliness of responses to requests for information 96 Summary of Determinations and Factors Underlying Recommendations 107 Annex 1: Jurisdiction’s Response to the Review Report 111 Annex 2: List of Slovakia’s Exchange of Information Mechanisms 112 Annex 3: List of all Laws, Regulations and Other Material Received 121 Annex 4: People Interviewed During the On-Site Visit 123
