Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews Lesotho 2016 : 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 Lesotho. 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 informati...
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| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
[2016]
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes,
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706500906719 |
Tabla de Contenidos:
- Intro
- Table of Contents
- About the Global Forum
- Abbreviations
- Executive summary
- Introduction
- Information and methodology used for the peer review of Lesotho
- Overview of Lesotho
- 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 Lesotho's exchange of information mechanisms
- Annex 3: List of all laws, regulations and other relevant material
- Annex 4: List of persons interviewed during the onsite visit.
