Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2013 [electronic resource]: Phase 2: Implementation of the Standard in Practice / 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 (143 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 Luxembourg; Compliance with the Standards; A. Availability of Information; Overview; A.1. Ownership and identity information; A.2. Accounting records; A.3. Banking info...
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...
Annex 3: List of all agreements signed, allowing for the exchange of banking information, to the standard and in force, including jurisdictions covered by the EU Council Directive on Administrative Cooperation in the Field of Taxation (2011/16/EU)Annex 4: List of Laws, Regulations and Other Material...
Publication information
Publisher
Paris : OECD Publishing, 2013.
Date Published
2013.
Subjects
More information
Scope and Contents
Summary
This report contains the “Phase 2: Implementation of the Standard in Practice” review for Luxembourg, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which wo...
Alternative Titles
Full title
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2013 [electronic resource]: Phase 2: Implementation of the Standard in Practice / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
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 May 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
74VK356QQgzX
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK356QQgzX
Other Identifiers
ISBN
92-64-20267-6
MMS ID
991023948050102626
