Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2023 (Second Round, Combined Review) Peer Review Report on the Exchange of Information on Request
This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2023.
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| Edición: | 1st ed |
| 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/alma991009759333606719 |
Tabla de Contenidos:
- Intro
- Table of contents
- Reader's guide
- Abbreviations and acronyms
- Executive summary
- Summary of determinations, ratings and recommendations
- Overview of Argentina
- 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 Argentina's EOI mechanisms
- Annex 3: Methodology for the review
- Annex 4: Argentina's response to the review report.
