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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014...

Global Forum on Transparency and Exchange of Informatio...

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014...

https://devfeature-collection.sl.nsw.gov.au/record/74VK356b08qO

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014 [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: Andorra 2014 [electronic resource]: Phase 2: Implementation of the Standard in Practice / Organisation for Economic Co-operation and Development

Publisher

Paris : OECD Publishing, 2014.

Alternative title

BOOK

Date

2014.

Record Identifier

74VK356b08qO

MMS ID

991023948054202626

Language

English

Formats

Physical Description

Physical content

1 online resource (129 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 Andorra; Overview of Andorra; Recent developments; Compliance with the Standards; A. Availability of Information; Overview; A.1. Ownership and identity information; A.2...

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, 2014.

Date Published

2014.

More information

Scope and Contents

Summary

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. 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 120 jurisdictions which...

Alternative Titles

Full title

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2014 [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.

"August 2014 (reflecting the legal and regulatory framework as at May 2014)."

Language note

English

Identifiers

Primary Identifiers

Record Identifier

74VK356b08qO

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/74VK356b08qO

Other Identifiers

ISBN

92-64-21745-2

DDC

336.2

MMS ID

991023948054202626

How to access this item