Global forum on transparency and exchange of information for tax purposes peer reviews Phase 2, Implemenation of the standard in practice, March 2015 (reflecting the legal and regulatory framework as at January 2015) : Portugal 2015. Phase 2, Implemenation of the standard in practice, March 2015 (reflecting the legal and regulatory framework as at January 2015) :
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Portugal. 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 informat...
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| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris, [France] :
OECD
2015.
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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/alma991009706089706719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of Portugal 11 -Overview of Portugal 12 -Recent developments 20 Compliance with the Standards 21 A. Availability of Information 21 -Overview 21 -A.1. Ownership and identity information 25 -A.2. Accounting records 64 -A.3. Banking information 74 B. Access to Information 79 -Overview 79 -B.1. Competent Authority’s ability to obtain and provide information 82 -B.2. Notification requirements and rights and safeguards 110 C. Exchanging Information 113 -Overview 113 -C.1. Exchange-of-information mechanisms 115 -C.2. Exchange-of-information mechanisms with all relevant partners 127 -C.3. Confidentiality 129 -C.4. Rights and safeguards of taxpayers and third parties 132 -C.5. Timeliness of responses to requests for information 133 Summary of Determinations and Factors Underlying Recommendations 145 Annex 1: Jurisdiction’s response to the review report 149 Annex 2: List of all exchange-of-information mechanisms 152 Annex 3: List of all laws, regulations and other relevant material 159
