Global forum on transparency and exchange of information for tax purposes peer reviews Phase 1, Legal and regulatory framework : Saudi Arabia 2014. Phase 1, Legal and regulatory framework :
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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| 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,
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705931806719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of Saudi Arabia 11 -Overview of Saudi Arabia 12 -Recent developments 16 Compliance with the Standards 17 A. Availability of Information 17 -Overview 17 -A.1.Ownership and identity information 18 -A.2.Accounting records 33 -A.3.Banking information 39 B. Access to Information 41 -Overview 41 -B.1.Competent Authority’s ability to obtain and provide information 42 -B.2.Notification requirements and rights and safeguards 47 C. Exchanging Information 49 -Overview 49 -C.1.Exchange of information mechanisms 50 -C.2.Exchange of information mechanisms with all relevant partners 54 -C.3.Confidentiality 56 -C.4.Rights and safeguards of taxpayers and third parties 57 -C.5.Timeliness of responses to requests for information 58 Summary of Determinations and Factors Underlying Recommendations 61 Annex 1: Jurisdiction’s Response to the Review Report 65 Annex 2: List of all Exchange-of-Information Mechanisms in Force 66 Annex 3: List of all Laws, Regulations and Other Material Consulted 68
