Barbados 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 Barbados. 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 jurisdicti...
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| 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/alma991009705900806719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of Barbados 11 -Overview of Barbados 12 -Recent developments 18 Compliance with the Standards 21 A. Availability of Information 21 -Overview 21 -A.1.Ownership and identity information 22 -A.2.Accounting records 48 -A.3.Banking information 54 B. Access to Information 57 -Overview 57 -B.1.Competent Authority’s ability to obtain and provide information 58 -B.2.Notification requirements and rights and safeguards 68 C. Exchanging Information 71 -Overview 71 -C.1.Exchange of information mechanisms 73 -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 95 -C.5.Timeliness of responses to requests for information 96 Summary of Determinations and Factors Underlying Recommendations 105 Annex 1: Jurisdiction’s response to the report 111 Annex 2: List of all Exchange-of-Information Mechanisms 112 Annex 3: List of Laws, Regulations and Other Relevant Material 115 Annex 4: List of Authorities Interviewed 117
