Global forum on transparency and exchange of information for tax purposes peer reviews India 2013. Phase 2, Implementation of the standard in practice India 2013. Phase 2, Implementation of the standard in practice. /
This report contains the “Phase 2: Implementation of the Standard in Practice” review for India, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes...
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| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris, France :
Organisation for Economic Co-operation and Development
[2013]
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706836306719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of India; Overview of India; 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 partnersC.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; Annex 3: List of All Laws, Regulations and Other Material Received; Annex 4: People Interviewed During the On-Site Visit; Annex 5: Handling of Incoming Requests
