Global Forum on Transparency and Exchange of Information for Tax Purposes Seychelles 2023 (Second Round, Supplementary Report)
This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
| Autor principal: | |
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris, France :
Organization for Economic Co-operation and Development (OECD) Publishing
2023.
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| Edición: | 1st ed |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009759333506719 |
Tabla de Contenidos:
- Intro
- Table of contents
- Reader's guide
- Abbreviations and acronyms
- Executive summary
- Summary of determinations, ratings and recommendations
- Overview of the Seychelles
- 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 the Seychelles' EOI mechanisms
- Annex 3: Methodology for the review
- Annex 4: The Seychelles' response to the review report.
