Global forum on transparency and exchange of information for tax purposes peer reviews Phase 2, Implementation of the standard in practice 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 the Cook Islands. 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...
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| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
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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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706111306719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of Cook Islands 11 -Overview of Cook Islands 12 -Recent developments 19 Compliance with the Standards 21 A. Availability of Information 21 -Overview 21 -A.1. Ownership and identity information 23 -A.2. Accounting records 57 -A.3. Banking information 68 B. Access to Information 73 -Overview 73 -B.1. Competent Authority’s ability to obtain and provide information 74 -B.2. Notification requirements and rights and safeguards 82 C. Exchanging Information 85 -Overview 85 -C.1. Exchange of information mechanisms 86 -C.2. Exchange of information mechanisms with all relevant partners 93 -C.3. Confidentiality 94 -C.4. Rights and safeguards of taxpayers and third parties 97 -C.5. Timeliness of responses to requests for information 98 Summary of Determinations and Factors Underlying Recommendations 103 Annex 1: Jurisdiction’s response to the review report 107 Annex 2: List of all exchange of information mechanisms 108 Annex 3: List of all laws, regulations and other material received 109 Annex 4: List of authorities interviewed 111
