Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round) Greenland 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
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| Corporate Author: | |
| Format: | eBook |
| Language: | Inglés |
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Paris, France :
Organization for Economic Co-operation and Development (OECD) Publishing
2023.
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| Edition: | 1st ed |
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009759333306719 |
Table of Contents:
- Intro
- Table of contents
- Reader's guide
- Abbreviations and acronyms
- Executive summary
- Summary of determinations, ratings and recommendations
- Overview of Greenland
- Part A: Availability of information
- A.1. Legal and beneficial ownership and identity information
- A.2. Accounting records
- A.3. Banking Information
- Part B: Access to information
- B.1. Competent authority's ability to obtain and provide information
- B.2. Notification requirements, rights and safeguards
- Part C: Exchange of information
- C.1. Exchange of information mechanisms
- C.2. Exchange of information mechanisms with all relevant partners
- C.3. Confidentiality
- C.4. Rights and safeguards of taxpayers and third parties
- C.5. Requesting and providing information in an effective manner
- Annex 1: List of in-text recommendations
- Annex 2: List of Greenland's EOI mechanisms
- Annex 3: Methodology for the review
- Annex 4: Greenland's response to the review report.
