Global Forum on Transparency and Exchange of Information for Tax Purposes Antigua and Barbuda 2023 (Second Round)
This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
| Autor principal: | |
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris, France :
Organization for Economic Co-operation and Development (OECD) Publishing
2023.
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| Edición: | 1st ed |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009759333406719 |
Tabla de Contenidos:
- Intro
- Table of contents
- Reader's guide
- Abbreviations and acronyms
- Executive summary
- Summary of determinations, ratings and recommendations
- Overview of Antigua and Barbuda
- Part A: Availability of information
- A.1. Legal and beneficial ownership and identity information
- A.2. Accounting records
- A.3. Banking Information
- Part B: Access to information
- B.1. Competent authority's ability to obtain and provide information
- B.2. Notification requirements, rights and safeguards
- Part C: Exchange of information
- 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. Requesting and providing information in an effective manner
- Annex 1: List of in-text recommendations
- Annex 2: List of Antigua and Barbuda's EOI mechanisms
- Annex 3: Methodology for the review
- Annex 4: Antigua and Barbuda's response to the review report.
