Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Vincent and the Grenadines 2014 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 Saint Vincent and the Grenadines. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transpare...
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2014.
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes,
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706180406719 |
Tabla de Contenidos:
- Table of contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Saint Vincent and the Grenadines; Overview of Saint Vincent and the Grenadines; Recent developments; Compliance with the Standards; A. Availability of Information; Overview; A.1. Ownership and identity information; A.2. Accounting records; A.3. Banking information; B. Access to Information; Overview; B.1. Competent authority's ability to obtain and provide information; B.2. Notification requirements and rights and safeguards; C. Exchanging Information; Overview
- C.1. Exchange of information mechanismsC.2. Exchange of information mechanisms with all relevant partners; C.3. Confidentiality; C.4. Rights and safeguards of taxpayers and third parties; C.5. Timeliness of responses to requests for information; Summary of Determinations and Factors Underlying Recommendations; Annex 1: Jurisdiction's response to the review report; Annex 2: List of all exchange-of-information mechanisms; Annex 3: List of all laws, regulations and other material received; Annex 4: Persons interviewed during on-site visit
