Czech Republic 2012 Phase 1, March 2012 (reflecting the legal and regulatory framework as at December 2011) Phase 1, March 2012 (reflecting the legal and regulatory framework as at December 2011).
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 100 jurisdictions which participate in the work of the Global Forum on an equal footing. Th...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
Organization for Economic Cooperation & Development
c2012.
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| Colección: | Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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/alma991009706255706719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of the Czech Republic; Overview of the Czech Republic; Recent developments; Compliance with the Standards; Availability of information; Overview; Ownership and identity information; Accounting records; Banking information; Access to information; Overview; Competent Authority's ability to obtain and provide information; Notification requirements and rights and safeguards; Exchanging information; Overview; Exchange-of-information mechanisms
- Exchange-of-information mechanisms with all relevant partnersConfidentiality; Rights and safeguards of taxpayers and third parties; Timeliness of responses to requests for information; Summary of Determinations and Factors Underlying Recommendations; Annex 1: Jurisdiction's Response to the Review Report; Annex 2: List of All Exchange-of-Information Mechanisms in Force; Annex 3: List of Laws, Regulations and Other Relevant Material
