Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hong Kong, China 2013 Phase 2: Implementation of the Standard in Practice
This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Hong Kong, China. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multi...
| Autor principal: | |
|---|---|
| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2013.
|
| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes,
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706806006719 |
Tabla de Contenidos:
- About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Hong Kong, China; Overview of Hong Kong, China; Recent developments; Compliance with the Standards; Availability of Information; Overview; Ownership and identity information; Accounting records; Banking information; Access to Information; Overview; Competent Authority's ability to obtain and provide information; Notification requirements and rights and safeguards; Exchanging Information; Overview; Exchange-of-information mechanisms
- Exchange-of-information mechanisms with all relevant partnersConfidentiality; Rights and safeguards of taxpayers and third parties; Timeliness of responses to requests for information; Summary of Determinations and Factors Underlying Recommendations; Annex 1: Jurisdiction's Response to the 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: List of Authorities Interviewed
