eBook - PDF
Global Forum on Transparency and Exchange of Information for Tax Purposes: Cura?ßao 2017 (Second Round)
OECD,
- English
- PDF
- Available on iOS & Android
eBook - PDF
Global Forum on Transparency and Exchange of Information for Tax Purposes: Cura?ßao 2017 (Second Round)
OECD,
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Yes, you can access Global Forum on Transparency and Exchange of Information for Tax Purposes: Cura?ßao 2017 (Second Round) by OECD in PDF and/or ePUB format, as well as other popular books in Social Sciences & Sociology. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Table of contents
- About the Global Forum
- Abbrevations and acronyms
- Executive summary
- Preface
- Overview of Curaçao
- 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: Exchanging 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: Jurisdiction’s response to the review report
- Annex 2: List of jurisdiction’s EOI mechanisms
- Annex 3: List of laws, regulations and other material received
- Annex 4: Authorities interviewed during on-site visit
- Annex 5: List of in-text recommendations