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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Samoa 2012 [...

Global Forum on Transparency and Exchange of Informatio...

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Samoa 2012 [...

https://devfeature-collection.sl.nsw.gov.au/record/74VK3565oPGO

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Samoa 2012 [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: Samoa 2012 [electronic resource]: Phase 1: Legal and Regulatory Framework / Organisation for Economic Co-operation and Development

Publisher

Paris : OECD Publishing, 2012.

Alternative title

BOOK

Date

2012.

Record Identifier

74VK3565oPGO

MMS ID

991023948087202626

Language

English

Formats

Physical Description

Physical content

1 online resource (90 p.)

Content type

text

Media type

computer

Carrier type

online resource

Contents

Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Samoa; Overview of Samoa; Recent developments; Compliance with the Standards; A. Availability of Information; Overview; A.1. Ownership and identity information; A.2. Ac...

C.2. Exchange of information mechanisms with all relevant partnersC.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 Respo...

Publication information

Publisher

Paris : OECD Publishing, 2012.

Date Published

2012.

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: Samoa 2012 [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.

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

Language note

English

Issued As

Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews (CKB)2590000000002900

Identifiers

Primary Identifiers

Record Identifier

74VK3565oPGO

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/74VK3565oPGO

Other Identifiers

ISBN

92-64-18182-2

DDC

300

MMS ID

991023948087202626

How to access this item