Global forum on transparency and exchange of information for tax purposes peer reviews Phase 1, Legal and regulatory framework : El Salvador 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...
| 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/alma991009706104806719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of El Salvador 11 -Overview of El Salvador 12 -Recent developments 16 Compliance with the Standards 17 A. Availability of Information 17 -Overview 17 -A.1. Ownership and identity information 18 -A.2. Accounting records 33 -A.3. Banking information 37 B. Access to Information 41 -Overview 41 -B.1. Competent Authority’s ability to obtain and provide information 42 -B.2. Notification requirements and rights and safeguards 48 C. Exchanging Information 49 -Overview 49 -C.1. Exchange-of-information mechanisms 50 -C.2. Exchange-of-information mechanisms with all relevant partners 55 -C.3. Confidentiality 56 -C.4. Rights and safeguards of taxpayers and third parties 58 -C.5. Timeliness of responses to requests for information 61 Summary of Determinations and Factors Underlying Recommendations 63 Annex 1: Jurisdiction’s Response to the Review Report 65 Annex 2: List of all exchange-of-information mechanisms 67 Annex 3: List of all laws, regulations and other material received 68
