Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Tunisia 2016 Phase 1: Legal and Regulatory Framework
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 130 jurisdictions which participate in the work of the Global Forum on an equal footing. Th...
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2016.
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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/alma991009706800906719 |
Tabla de Contenidos:
- Table of Contents; About the Global Forum; List of abbreviations; Executive summary; Introduction; Information and methodology used for the peer review of Tunisia; Overview of Tunisia; 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. Exchange of information; Overview; C.1. Exchange-of-information mechanisms
