Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2013...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2013...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2013 [electronic resource]: Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2013.
Alternative title
Date
2013.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (96 pages)
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 Germany; Recent developments; Compliance with the Standards; A. Availability of Information; Overview; A.1. Ownership and identity information; A.2. Accounting records;...
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, 2013.
Date Published
2013.
Subjects
More information
Scope and Contents
Summary
This report contains the Phase 1 and Phase 2 Global Forum Peer Reviews for Germany, incorporating the Phase 2 ratings. 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 120 jurisdictions, which pa...
Alternative Titles
Full title
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2013 [electronic resource]: Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
Global Forum on Transparency and Exchange of Information for Tax Purposes, 2219469X.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK356QOjey
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK356QOjey
Other Identifiers
ISBN
92-64-20564-0
MMS ID
991023948048502626
