Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Burkina Faso 2015 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 120 jurisdictions which participate in the work of the Global Forum on an equal footing. Th...

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Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development.
Corporate Authors: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development, publisher (publisher), Global Forum on Transparency and Exchange of Information for Tax Purposes, issuing body (issuing body)
Format: eBook
Language:Inglés
Published: Paris : OECD Publishing 2015.
Series:Global Forum on Transparency and Exchange of Information for Tax Purposes,
Subjects:
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705965706719
Table of Contents:
  • ""Table of Contents""; ""About the Global Forum""; ""Executive summary""; ""Introduction""; ""Information and methodology used for the Peer Review of Burkina Faso""; ""Overview of Burkina Faso""; ""General information on the legal and tax system""; ""Overview of the financial sector and the relevant professions""; ""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""