Peer Review of the Automatic Exchange of Financial Account Information 2020.

Peer Review of the Automatic Exchange of Financial Account Information 2020.

The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). This report presents the conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction t...

Descripción completa

Detalles Bibliográficos
Autor principal: OECD (-)
Autor Corporativo: Global Forum on Transparency and Exchange of Information for Tax Purposes, author (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2020.
Colección:Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
Materias:
Income tax.
Taxation > Law and legislation.
Transparency in government.
Finance, Public.
Government information > Data processing.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704838006719
Tabla de Contenidos:
  • Intro
  • Foreword
  • Abbreviations and acronyms
  • Executive summary
  • 1 Monitoring the implementation of the AEOI Standard
  • 2 Peer reviews of the AEOI Standard's implementation
  • 3 Jurisdiction-specific reports
  • Annex A Assessments carried out under the staged approach
  • Annex B Details of the exchange agreements in place
  • Annex C Extract from the AEOI terms of reference with respect to the legal frameworks.

Ejemplares similares