Global forum on transparency and exchange of information for tax purposes peer reviews. Phase 2, Implementation of the standard in practice : Romania 2016

Global forum on transparency and exchange of information for tax purposes peer reviews Phase 2, Implementation of the standard in practice : Romania 2016 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 Romania. 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 informati...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autores Corporativos: Organisation for Economic Co-operation and Development, author (author), Organisation for Economkic Co-Operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD [2016]
Colección:Global Forum on Transparency and Exchange of Information for Tax Purposes,
Materias:
Taxation > Law and legislation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706670206719
Tabla de Contenidos:
  • Intro
  • Table of Contents
  • About the Global Forum
  • Abbreviations
  • Executive summary
  • Introduction
  • Information and methodology used for the peer review of Romania
  • Overview of Romania
  • Recent developments
  • Compliance with the Standards
  • A. Availability of information
  • Overview
  • A.1. Ownership and identity information
  • A.2. Accounting records
  • A.3. Banking information
  • B. Access to information
  • Overview
  • B.1. Competent Authority's ability to obtain and provide information
  • B.2. Notification requirements and rights and safeguards
  • C. Exchanging information
  • Overview
  • 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. 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 Romania's exchange of information mechanisms
  • Annex 3: List of all laws, regulations and other relevant material
  • Annex 4: Authorities interviewed during the on-site visit.

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