Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nigeria 2016 : Phase 2: Implementation of the Standard in Practice

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nigeria 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 Nigeria. 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 informati...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development, publisher (publisher), Global Forum on Transparency and Exchange of Information for Tax Purposes, issuing body (issuing body)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2016.
Colección:Global Forum on Transparency and Exchange of Information for Tax Purposes,
Materias:
Taxation > Law and legislation > Nigeria.
Income tax > Nigeria.
Taxation > Nigeria.
Nigeria
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706813206719
Tabla de Contenidos:
  • Table of Contents; About the Global Forum; Executive summary; Introduction; Information and methodology used for the peer review of Nigeria; Overview of Nigeria; 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

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