Global forum on transparency and exchange of information for tax purposes peer reviews. Phase 2, Implementation of the standard in practice : Burkina Faso 2016

Global forum on transparency and exchange of information for tax purposes peer reviews Phase 2, Implementation of the standard in practice : Burkina Faso 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 Burkina Faso. 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 info...

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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 : OECD [2016]
Colección:Global Forum on Transparency and Exchange of Information for Tax Purposes,
Materias:
Taxation > Law and legislation > Burkina Faso.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706672106719
Tabla de Contenidos:
  • Intro
  • Table of Contents
  • About the Global Forum
  • Executive summary
  • Introduction
  • Information and methodology used for the Peer Review of Burkina Faso
  • Overview of Burkina Faso
  • 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. Information exchange 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 response to requests for information
  • Summary of determinations and factors underlying recommendations
  • Annex 1: The jurisdiction's response to the peer review
  • Annex 2: List of Burkina Faso's information exchange mechanisms
  • Annex 3: List of all laws, regulations and other relevant material
  • Annex 4: List of persons interviewed during the on‑site visit.

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