Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 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 the Faroe Islands.

Detalles Bibliográficos
Autor principal: OECD (author)
Autor Corporativo: OECD, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2023.
Edición:1st ed
Colección:Global Forum on Transparency and Exchange of Information for Tax Purposes.
Materias:
Taxation > Law and legislation.
Double taxation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009759333806719
Tabla de Contenidos:
  • Intro
  • Table of contents
  • Reader's guide
  • Abbreviations and acronyms
  • Executive summary
  • Summary of determinations, ratings and recommendations
  • Overview of the Faroe Islands
  • 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 Faroe Islands' EOI mechanisms
  • Annex 3: Methodology for the review
  • Annex 4: The Faroe Islands' response to the review report.

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