Global forum on transparency and exchange of information for tax purposes peer reviews Phase 1, Legal and regulatory framework : Mauritania 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...
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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/alma991009706106306719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 9 -Information and methodology used for the Peer Review of Mauritania 9 -Overview of Mauritania 10 -General information on the legal and tax system 10 -Overview of the financial sector and the relevant professions 12 -Recent developments 13 Compliance with the Standards 15 A. Availability of Information 15 -Overview 15 -A.1. Ownership and identity information 16 -A.2. Accounting records 43 -A.3. Banking information 49 B. Access to Information 53 -Overview 53 -B.1. Competent authority’s ability to obtain and provide information 54 -B.2. Notification requirements and rights and safeguards 62 C. Exchanging Information 65 -Overview 65 -C.1. Exchange of information mechanisms 66 -C.2. Exchanging of information mechanisms with all relevant partners 72 -C.3. Confidentiality 73 -C.4. Rights and safeguards of taxpayers and third parties 76 -C.5. Timeliness of responses to requests for information 77 Summary of Determinations and Factors Underlying Recommendations 79 Annex 1: Jurisdiction’s response to the review report 83 Annex 2: Mauritania’s exchange of information mechanisms 84 Annex 3: List of all laws, regulations and other material 85
