Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings
This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Australia, now incorporating Phase 2 ratings. 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...
| Autor principal: | |
|---|---|
| Autor Corporativo: | |
| 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/alma991009706701806719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Introduction and methodology used for the combined peer review of Australia; Overview of Australia; 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 mechanismsC.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 Exchange-of-Information Mechanisms in Force; Annex 3: List of Laws, Regulations and Other Material Received; Annex 4: List of Authorities Interviewed
- Annex 5: Cover Sheet for Information Communicated to Other ATO Officers
