Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lithuania 2015 Phase 2: Implementation of the Standard in Practice
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Lithuania. 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 informa...
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| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2015.
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes,
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705962106719 |
Tabla de Contenidos:
- ""Table of Contents""; ""About the Global Forum""; ""Executive summary""; ""Introduction""; ""Information and methodology used for the peer review of Lithuania""; ""Overview of Lithuania""; ""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. Exchange of information""
