Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Sint Maarten 2015 Phase 2 Implementation Of The Standard In Practice

Author : OECD. Publishing
Publisher :
ISBN 13 : 9789264231443
Total Pages : 116 pages
Book Rating : 4.2/5 (314 download)

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Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews written by OECD. Publishing and published by . This book was released on 2015 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intro -- Table of Contents -- About the Global Forum -- Executive Summary -- Introduction -- Information and methodology used for the peer review of Cook Islands -- Overview of Cook Islands -- 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 all exchange of information mechanisms -- Annex 3: List of all laws, regulations and other material received -- Annex 4: List of authorities interviewed.