Global forum on transparency and exchange of information for tax purposes peer reviews Republic of Korea 2013 : combined : phase 1 + phase 2, incorporating phase 2 ratings Republic of Korea 2013 :
This report includes Phase 1 and Phase 2 reviews of the Republic of Korea, now incorporating Phase 2 ratings. 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 c...
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD Publishing
[2013]
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706465206719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Korea; Overview of Korea; 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 partnersC.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 all Laws, Regulations and Other Relevant Material; Annex 4: People Interviewed During On-Site Visit
