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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 [...

Global Forum on Transparency and Exchange of Informatio...

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 [...

https://devfeature-collection.sl.nsw.gov.au/record/74VK3560abdg

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 [electronic resource]: Phase 1: Legal and Regulatory Framework / Organisation for Economic Co-operation and Development

About this item

Full title

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 [electronic resource]: Phase 1: Legal and Regulatory Framework / Organisation for Economic Co-operation and Development

Publisher

Paris : OECD Publishing, 2013.

Alternative title

BOOK

Date

2013.

Record Identifier

74VK3560abdg

MMS ID

991023948064002626

Language

English

Formats

Physical Description

Physical content

1 online resource (74 p.)

Content type

text

Media type

computer

Carrier type

online resource

Contents

Table of Contents; About the Global Forum; Executive Summary; Introduction; Compliance with the Standards; Availability of Information; Overview; Ownership and identity information; Accounting records; Banking information; Access to Information; Overview; Competent Authority's ability to obtain and...

Timeliness of responses to requests for informationSummary 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, Regulationsand Other Relevant Material

Publication information

Publisher

Paris : OECD Publishing, 2013.

Date Published

2013.

More information

Scope and Contents

Summary

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring...

Alternative Titles

Full title

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nauru 2013 [electronic resource]: Phase 1: Legal and Regulatory Framework / Organisation for Economic Co-operation and Development

Variant title

BOOK

Notes

General note

Global Forum on Transparency and Exchange of Information for Tax Purposes, 2219469X.

"March 2013 (reflecting the legal and regulatory framework as at October 2012)."

Includes bibliographical references.

Language note

English

Identifiers

Primary Identifiers

Record Identifier

74VK3560abdg

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/74VK3560abdg

Other Identifiers

ISBN

92-64-19184-4

DDC

336.73

MMS ID

991023948064002626

How to access this item