Global forum on transparency and exchange of information for tax purposes peer reviews Phase 2, Implementation of the standard in practice : Brunei Darussalam 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 Brunei Darussalam. 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...
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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/alma991009706683406719 |
Tabla de Contenidos:
- Intro
- Table of Contents
- About the Global Forum
- Abbreviations
- Executive summary
- Introduction
- Information and methodology used for the peer review of Brunei
- Overview of Brunei
- 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 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 reviews
- Annex 2: List of all exchange-of-information mechanisms in force
- Annex 3: List of laws, regulations and other relevant material.
