Mauritius 2011 combined : phase 1 + phase 2 : January 2011 (reflecting the legal and regulatory framework as at August 2010)
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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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
2011.
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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/alma991009706359506719 |
Tabla de Contenidos:
- About the Global Forum
- Executive Summary
- Introduction
- -Information and methodology used for the peer review of Mauritius
- Overview of Mauritius
- 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 all Exchange-of-Information Mechanisms in Force
- Annex 3: List of Laws, Regulations and Other Relevant Material
- Annex 4: Persons Interviewed During the On-Site Visit
- Annex 5: Letter To Treaty Partners
