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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hong Kong, C...

Global Forum on Transparency and Exchange of Informatio...

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hong Kong, C...

https://devfeature-collection.sl.nsw.gov.au/record/74VK356QADVO

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hong Kong, China 2013 [electronic resource]: Phase 2: Implementation of the Standard in Practice / 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: Hong Kong, China 2013 [electronic resource]: Phase 2: Implementation of the Standard in Practice / Organisation for Economic Co-operation and Development

Publisher

Paris : OECD Publishing, 2013.

Alternative title

BOOK

Date

2013.

Record Identifier

74VK356QADVO

MMS ID

991023948049802626

Language

English

Formats

Physical Description

Physical content

1 online resource (138 p.)

Content type

text

Media type

computer

Carrier type

online resource

Contents

About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Hong Kong, China; Overview of Hong Kong, China; Recent developments; Compliance with the Standards; Availability of Information; Overview; Ownership and identity information; Accounting r...

Exchange-of-information mechanisms with all relevant partnersConfidentiality; Rights and safeguards of taxpayers and third parties; Timeliness of responses to requests for information; Summary of Determinations and Factors Underlying Recommendations; Annex 1: Jurisdiction's Response to the Report; A...

Publication information

Publisher

Paris : OECD Publishing, 2013.

Date Published

2013.

More information

Scope and Contents

Summary

This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Hong Kong, China. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of...

Alternative Titles

Full title

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hong Kong, China 2013 [electronic resource]: Phase 2: Implementation of the Standard in Practice / 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.

"November 2013 (reflecting the legal and regulatory framework as at August 2013)."

"This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso.

OECD code: 23 2013 30 1 P.

Includes bibliographical references.

Language note

English

Identifiers

Primary Identifiers

Record Identifier

74VK356QADVO

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/74VK356QADVO

Other Identifiers

ISBN

92-64-20613-2

MMS ID

991023948049802626

How to access this item