Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 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 Botswana. 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 informat...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD Publishing
2016.
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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/alma991009706798506719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive summary; Introduction; Overview; Botswana tax system; 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
