Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2013 Phase 2: Implementation of the Standard in Practice
This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Estonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral f...
| Autor principal: | |
|---|---|
| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2013.
|
| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes,
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706655206719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Estonia; Overview of Estonia; 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 UnderlyingRecommendations Determination; Annex 1: Jurisdiction's Response to the Report; Annex 2: List of All Exchange of Information Mechanisms in Force; Annex 3: List of All Laws, Regulations and Other Material Received; Annex 4: People Interviewed During the On-site Visit
