Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 (Supplementary Report) Phase 1: Legal and Regulatory Framework

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author, issuing body.

Series:

Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews

Language:

English

Subjects (All):

International business enterprises--Taxation.

International business enterprises.

Physical Description:

1 online resource (75 p.)

Place of Publication:

OECD Publishing 2011

Paris : OECD Publishing, 2011.

Summary:

This publication contains the Supplementary Phase 1 Peer Review Report for San Marino.

Contents:

Intro

Table of Contents

About the Global Forum

Executive Summary

Introduction

Information and methodology used for the peer review of The Bahamas

Overview of The Bahamas

Recent developments

Compliance with the Standards

Availability of information

Overview

Ownership and identity information

Accounting records

Banking information

Access to Information

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 partners

Confidentiality

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 all Laws, Regulations and Other Material Received.

ISBN:

92-64-50836-8