Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2013 Phase 2: Implementation of the Standard in Practice
This report contains the “Phase 2: Implementation of the Standard in Practice” review for Belgium, as well as 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 Purposes...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD Publishing
2013.
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes,
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706706006719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Overview of Belgium; General information on the legal and tax system; Overview of the financial sector and the relevant professions; 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 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: The Jurisdiction's Response to the Peer Review; Annex 2: List of All Exchange of Information Mechanisms in Force; Annex 3: List of Agreements Signed by Belgium that Still Need to be Ratified to Allow for EOI to the Standard
