Global forum on transparency and exchange of information for tax purposes peer reviews. Romania 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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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris, France :
Organisation for Economic Co-operation and Development
[2015]
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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/alma991009706380706719 |
Tabla de Contenidos:
- Intro
- About the Global Forum
- Executive summary
- Introduction
- Information and methodology used for the peer review of Romania
- Overview of Romania
- 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 Romania's exchange of information mechanisms
- Annex 3: List of all laws, regulations and other relevant material
- Page vierge.
