Global forum on transparency and exchange of information for tax purpsoses peer reviews: Jersey 2011 combined: phase 1 + phase 2, January 2011 (reflecting the legal and regulatory framework as at June 2010)
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 is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD
2011.
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| Series: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706720306719 |
Table of Contents:
- About the Global Forum Executive Summary Introduction -Information and methodology used for the peer review of Jersey -Overview of Jersey -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 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
