Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2013 Phase 2: Implementation of the Standard in Practice
This report contains the “Phase 2: Implementation of the Standard in Practice” review for Luxembourg, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purp...
| 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/alma991009706663906719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Luxembourg; 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 agreements signed, allowing for the exchange of banking information, to the standard and in force, including jurisdictions covered by the EU Council Directive on Administrative Cooperation in the Field of Taxation (2011/16/EU)Annex 4: List of Laws, Regulations and Other Material Received; Annex 5: People Interviewed During the On-Site Visit
