Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2015 Phase 2: Implementation of the Standard in Practice
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Aruba. 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...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD Publishing
2015.
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes,
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706112306719 |
Tabla de Contenidos:
- About the Global Forum 5 Executive Summary 7 Introduction 11 -Information and methodology used for the peer review of Aruba 11 -Overview of Aruba 12 Compliance with the Standards 21 A. Availability of Information 21 -Overview 21 -A.1. Ownership and identity information 24 -A.2. Accounting records 61 -A.3. Banking information 68 B. Access to Information 73 -Overview 73 -B.1. Competent Authority’s ability to obtain and provide information 74 -B.2. Notification requirements and rights and safeguards 84 C. Exchanging Information 89 -Overview 89 -C.1. Exchange of information mechanisms 90 -C.2. Exchange of information mechanisms with all relevant partners 100 -C.3. Confidentiality 101 -C.4. Rights and safeguards of taxpayers and third parties 103 -C.5. Timeliness of responses to requests for information 105 Summary of Determinations and Factors Underlying Recommendations 111 Annex 1: Jurisdiction’s response to the review report 117 Annex 2: List of all exchange of information mechanisms 118 Annex 3: List of all laws, regulations and other material received 123 Annex 4: List of representatives interviewed during on-site visit 125
