Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Tunisia 2016 : Phase 1: Legal and Regulatory Framework

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Tunisia 2016 Phase 1: Legal and Regulatory Framework

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 130 jurisdictions which participate in the work of the Global Forum on an equal footing. Th...

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Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development.
Corporate Authors: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development, issuing body (issuing body)
Format: eBook
Language:Inglés
Published: Paris : OECD Publishing 2016.
Series:Global Forum on Transparency and Exchange of Information for Tax Purposes,
Subjects:
Taxation > Tunisia.
Taxation > Law and legislation > Tunisia.
Transparency in government > Tunisia.
Tunisia
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706800906719
Table of Contents:
  • Table of Contents; About the Global Forum; List of abbreviations; Executive summary; Introduction; Information and methodology used for the peer review of Tunisia; Overview of Tunisia; 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. Exchange of information; Overview; C.1. Exchange-of-information mechanisms

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