Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Sint Maarten 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-08-03 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Sint Maarten.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Aruba 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Aruba.
Download or read book Global forum on transparency and exchange of information for tax purposes peer reviews written by and published by . This book was released on 2015 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cura ao 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Curaçao.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by OECD. Publishing and published by . This book was released on 2015 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intro -- Table of Contents -- About the Global Forum -- Executive Summary -- Introduction -- Information and methodology used for the peer review of Cook Islands -- Overview of Cook Islands -- 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 partners -- C.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: List of authorities interviewed.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Virgin Islands British 2013 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review of the British Virgin Islands, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
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