Slovenia 2014. Phase 2, Implementation of the standard in practice Phase 2, Implementation of the standard in practice.
This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia. 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 120 jurisdicti...
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
[Paris, France] :
OECD
2014.
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705896306719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of Slovenia 11 -Overview of Slovenia 12 -Recent developments 17 Compliance with the Standards 19 A. Availability of Information 19 -Overview 19 -A.1.Ownership and identity information 21 -A.2.Accounting records 49 -A.3.Banking information 57 B. Access to Information 63 -Overview 63 -B.1.Competent Authority’s ability to obtain and provide information 64 -B.2.Notification requirements and rights and safeguards 74 C. Exchanging Information 77 -Overview 77 -C.1.Exchange of information mechanisms 78 -C.2.Exchange of information mechanisms with all relevant partners 86 -C.3.Confidentiality 88 -C.4.Rights and safeguards of taxpayers and third parties 92 -C.5.Timeliness of responses to requests for information 92 Summary of Determinations and Factors Underlying Recommendations 99 Annex 1: Jurisdiction’s Response to the Review Report 103 Annex 2: List of all Exchange-of-Information Mechanisms in Force 104 Annex 3: List of all Laws, Regulations and Other Material Consulted 110 Annex 4: People Interviewed During the On-Site Visit 111
