Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews : Costa Rica 2015 : phase 2, implementation of the standard in practice

Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews : Costa Rica 2015 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 Costa Rica. 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 inform...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autores Corporativos: Organisation for Economic Co-operation and Development, author (author), Organisation for Economic Co-operation and Development, issuing body (issuing body)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris, France : Organisation for Economic Co-operation and Development [2015]
Colección:Global Forum on Transparency and Exchange of Information for Tax Purposes,
Materias:
Taxation > Law and legislation > Costa Rica.
Transparency in government > Costa Rica.
Taxation > Costa Rica.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706383506719
Tabla de Contenidos:
  • Intro
  • About the Global Forum
  • Executive summary
  • Introduction
  • Information and methodology used for the peer review of Costa Rica
  • Overview of Costa Rica
  • 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
  • Annex 3: List of all laws, regulations and other material received
  • Annex 4: List of persons interviewed during the on-site visit.

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