Tax co-operation [electronic resource] : towards a level playing field.
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Tax co-operation [electronic resource] : towards a level playing field.
Tax co-operation [electronic resource] : towards a level playing field.
About this item
Full title
Publisher
Paris, France : OECD, c2006.
Alternative title
BOOK
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (251 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
CONTENTS; I. Introduction; II. Principles Of Transparency And Effective Information Exchange; A. Exchanging Information; 1. Existence of Mechanisms for Exchange of Information Upon Request; 2. Scope of Information Exchange; 3. Dual Criminality and Domestic Tax Interest; 4. Safeguards and Limitations...
A. Exchanging Information1 Existence of Mechanisms for Exchange of Information Upon Request; 2. Scope of Information Exchange; 3. Dual Criminality and Domestic Tax Interest; 4. Safeguards and Limitations; 5. Confidentiality Requirements; B. Access to Bank Information; 1. Bank Secrecy Rules; 2. Acces...
D. Availability of Ownership, Identity and Accounting Information1. Ownership Information; 1.1 Companies; 1.2 Trusts; 1.3 Partnerships; 1.4 Foundations; 1.5 Other Relevant Organisational Structures; 2. Accounting Information; 2.1 Companies; 2.2 Trusts; 2.3 Partnerships; 2.4 Foundations; 2.5 Other Re...
Annex I: Progress Towards a Level Playing Field: Outcomes of the OECD GlobalForum on Taxation, Melbourne, 15-16 November 2005Annex II: Countries Covered by Factual Assessment; Annex III: Final JAHGA Paper; Annex IV: Country Tables; A. Exchanging Information; Table A.1 Number of Double Taxation Conve...
Table A.5 Application of Dual Criminality PrincipleB. Access to Bank Information; Table B.1 Bank Secrecy; Table B.2 Access to Bank Information for Exchange of Information Purposes; Table B.3 Procedures to Obtain Bank Information for Exchange of Information Purposes; C. Access to Ownership, Identity...
Table D.3 Identity Information-Trusts
Publication information
Publisher
Paris, France : OECD, c2006.
Date Published
c2006.
Subjects
More information
Scope and Contents
Summary
2006 Assessment by the Global Forum on Taxation. In today's increasingly borderless world, countries are working more closely together to prevent abuses of the global financial system in a wide range of areas, including taxation. The Global Forum on Taxation, which consists of OECD and non-OECD economies, seeks to improve transparency and to estab...
Alternative Titles
Full title
Tax co-operation [electronic resource] : towards a level playing field.
Variant title
BOOK
Authors, Artists and Contributors
Notes
General note
"Prepared by the OECD's Global Forum on Taxation"--P. 3.
Also published in French under the title: Coopération fiscale : vers des règles du jeu équitables.
Includes bibliographical references.
Language note
English
Issued As
Tax Co-operationTowards a Level Playing Field (CKB)2590000000002772 2077-5547
Contextual Information
Date Copyright
c2006.
Identifiers
Primary Identifiers
Record Identifier
74VK352Pv66y
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK352Pv66y
Other Identifiers
ISBN
92-64-02408-5
1-280-60695-9
DDC
657.024658
MMS ID
991023946459002626
