Global forum on transparency and exchange of information for tax purposes peer reviews Phase 2, Implementation of the standard in practice : Hungary 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 Hungary. 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/alma991009706091906719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of Hungary 11 -Overview of Hungary 12 -Recent developments 18 Compliance with the Standards 21 A. Availability of Information 21 -Overview 21 -A.1 Ownership and identity information 23 -A.2 Accounting records 60 -A.3 Banking information 67 B. Access to Information 71 -Overview 71 -B.1 Competent Authority’s ability to obtain and provide information 72 -B.2 Notification requirements and rights and safeguards 87 C. Exchanging Information 91 -Overview 91 -C.1 Exchange of information mechanisms 92 -C.2 Exchange of information mechanisms with all relevant partners 101 -C.3 Confidentiality 103 -C.4 Rights and safeguards of taxpayers and third parties 108 -C.5 Timeliness of responses to requests for information 110 Summary of Determinations and Factors Underlying Recommendations 123 Annex 1: Jurisdiction’s response to the review report 129 Annex 2: List of Hungary’s exchange-of-information mechanisms 130 Annex 3: List of all laws, regulations and other material received 141 Annex 4: People interviewed during the on-site visit 143
