Global Forum on Transparency and Exchange of Information for Tax Purposes : Poland 2022 (Second Round, Phase 1)

Global Forum on Transparency and Exchange of Information for Tax Purposes Poland 2022 (Second Round, Phase 1)

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This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Poland. It refers to Phase 1 only (Legal and Regulatory Framework).

Detalles Bibliográficos
Autor principal: OECD (-)
Autor Corporativo: Organisation for Economic Co-operation and Development, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : Organization for Economic Cooperation & Development 2022.
Edición:1st ed
Materias:
Taxation > Law and legislation.
Transparency in government.
Taxation
Business & Economics
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704707706719
Tabla de Contenidos:
  • Intro
  • Table of contents
  • Reader's guide
  • Abbreviations and acronyms
  • Executive summary
  • Summary of determinations, ratings and recommendations
  • Overview of Poland
  • Part A: Availability of information
  • A.1. Legal and beneficial ownership and identity information
  • A.2. Accounting records
  • A.3. Banking information
  • Part B: Access to information
  • B.1. Competent authority's ability to obtain and provide information
  • B.2. Notification requirements, rights and safeguards
  • Part C: Exchange of information
  • C.1. Exchange of information mechanisms
  • C.2. Exchange of information mechanisms with all relevant partners
  • C.3. Confidentiality
  • C.4. Rights and safeguards of taxpayers and third parties
  • C.5. Requesting and providing information in an effective manner
  • Annex 1: List of in-text recommendations
  • Annex 2: List of Poland's EOI mechanisms
  • Annex 3: Methodology for the review
  • Annex 4: Poland's response to the review report.

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