Global forum on transparency and exchange of information for tax purposes peer reviews Australia 2011 combined : phase 1 + phase 2
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 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The...
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD Publishing
[2011]
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes,
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706356406719 |
Tabla de Contenidos:
- About the Global Forum Executive Summary Introduction -Introduction and methodology used for the combined peer review of Australia -Overview of Australia -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. 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 Exchange-of-Information Mechanisms in Force Annex 3: List of Laws, Regulations and Other Material Received Annex 4: List of Authorities Interviewed Annex 5: Cover Sheet for Information Communicated to Other ATO Officers .
