Global forum on transparency and exchange of information for tax purposes peer reviews Phase 2, Implementation of the standard in practice, March 2015 (reflecting the legal and regulatory framework as at December 2014) : Uruguay 2015. Phase 2, Implementation of the standard in practice, March 2015 (reflecting the legal and regulatory framework as at December 2014) :
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uruguay. 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 informati...
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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/alma991009706090506719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of Uruguay 11 -Overview of Uruguay 13 -Recent developments 18 Compliance with the Standards 19 A. Availability of Information19 -Overview 19 -A.1. Ownership and identity information 23 -A.2. Accounting records 64 -A.3. Banking information 73 B. Access to Information 79 -Overview 79 -B.1. Competent Authority’s ability to obtain and provide information 81 -B.2. Notification requirements and rights and safeguards 93 C. Exchanging Information 101 -Overview 101 -C.1. Exchange-of-information mechanisms 103 -C.2. Exchange of information mechanisms with all relevant partners 115 -C.3. Confidentiality 117 -C.4. Rights and safeguards of taxpayers and third parties 121 -C.5. Timeliness of responses to requests for information 123 Summary of Determinations and Factors Underlying Recommendations 131 Annex 1: Jurisdiction’s response to the review report 137 Annex 2: List of all exchange of information mechanisms 138 Annex 3: List of all laws, regulations and other material received 140 Annex 4: Persons interviewed during on-site visit 142
