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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Philippi...

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Philippi...

https://devfeature-collection.sl.nsw.gov.au/record/74VK356QkvpZ

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Philippines 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: The Philippines 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

74VK356QkvpZ

MMS ID

991023948049902626

Language

English

Formats

Physical Description

Physical content

1 online resource (127 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 the Philippines; Overview of the Philippines; Compliance with the Standards; A. Availability of Information; Overview; A.1. Ownership and identity information; A.2. Acc...

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.

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 the Philippines. 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: The Philippines 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.

Description based upon print version of record.

Language note

English

Identifiers

Primary Identifiers

Record Identifier

74VK356QkvpZ

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/74VK356QkvpZ

Other Identifiers

ISBN

MMS ID

991023948049902626

How to access this item