Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Canada 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings
This report contains Phase 1 and Phase 2 Global Forum Peer Reviews of Canada, 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 information i...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
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/alma991009706709006719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Canada; Overview of Canada; 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 Laws, Regulations and Other Relevant Material; Annex 4: People Interviewed during On-Site Visit
