Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014 [electronic resource]: Phase 1: Legal and Regulatory Framework / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2014.
Alternative title
Date
2014.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (85 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 Georgia; Overview of Georgia; 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, 2014.
Date Published
2014.
Subjects
More information
Scope and Contents
Summary
This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. 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 jurisd...
Alternative Titles
Full title
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014 [electronic resource]: Phase 1: Legal and Regulatory Framework / 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.
"August 2014 (reflecting the legal and regulatory framework as at May 2014)."
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK356bxDab
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK356bxDab
Other Identifiers
ISBN
92-64-21743-6
DDC
336.200941
MMS ID
991023948054402626
