Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 20...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 [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, 2014.
Alternative title
Date
2014.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (122 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 Gibraltar; Overview of Gibraltar; Recent developments; Compliance with the Standards; A. Availability of Information; Overview; A.1. Ownership and identity information;...
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 report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. 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 whic...
Alternative Titles
Full title
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 [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
Author / Artists
Notes
General note
Global Forum on Transparency and Exchange of Information for Tax Purposes, 2219469X.
"October 2014 (reflecting the legal and regulatory framework as at August 2014)."
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK356j3Ryg
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK356j3Ryg
Other Identifiers
ISBN
DDC
330.94689083
MMS ID
991023948056302626
