Global forum on transparency and exchange of information for tax purposes peer reviews. Gabon 2015. Phase 1, Legal and regulatory framework

Global forum on transparency and exchange of information for tax purposes peer reviews Gabon 2015. Phase 1, Legal and regulatory framework Gabon 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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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:
Transparency in government > Gabon.
Taxation > Gabon.
Taxation > Law and legislation > Gabon.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706388906719
Tabla de Contenidos:
  • Intro
  • About the Global Forum
  • Executive summary
  • Introduction
  • Information and methodology used for the Peer Review of Gabon
  • Overview of Gabon
  • 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. Mechanisms for exchanging information 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
  • Annex 2: List of Gabon's exchange of information mechanisms
  • Annex 3: List of all laws, regulations and other material received.

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