Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cameroon 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 |
| Publicado: |
Paris :
OECD Publishing
2015.
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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/alma991009706237106719 |
Tabla de Contenidos:
- ""Table of Contents""; ""About the Global Forum""; ""Executive summary""; ""Introduction""; ""Information and methodology used for the Peer Review of Cameroon""; ""Overview of Cameroon""; ""General information on the legal and tax system""; ""Overview of the financial sector and the relevant professions""; ""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 mechanisms""; ""C.2. Exchange-of-information mechanisms with all relevant partners""; ""C.3. Confidentiality""; ""C.4. Rights and safeguards of taxpayers and third parties""; ""C.5. Speed of response to requests for information""; ""Summary of determinations and factors underlying recommendations""; ""Annex 1: Jurisdiction's response to the review report""
