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) : Curacao 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 Curaçao. 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...
| Autor principal: | |
|---|---|
| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris, [France] :
OECD
2015.
|
| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706091206719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of Curaçao 11 -Overview of Curaçao 12 -Recent developments 17 Compliance with the Standards 19 A. Availability of Information 19 -Overview 19 -A.1. Ownership and identity information 22 -A.2. Accounting records 75 -A.3. Banking information 82 B. Access to Information 87 -Overview 87 -B.1. Competent authority’s ability to obtain and provide information 89 -B.2. Notification requirements and rights and safeguards 100 C. Exchanging Information 105 -Overview 105 -C.1. Exchange of information mechanisms 107 -C.2. Exchange of information mechanisms with all relevant partners 117 -C.3. Confidentiality 119 -C.4. Rights and safeguards of taxpayers and third parties 122 -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 in effect 139 Annex 3: List of all laws, regulations and other material received 144 Annex 4: List of representatives interviewed during on-site visit 146
