Global Forum on Transparency and Exchange of Information for Tax Purposes : Egypt 2024 (Second Round).

Format:

Book

Author/Creator:

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

Language:

English

Subjects (All):

Information returns (Taxation).

Taxation--Law and legislation.

Taxation.

Physical Description:

1 online resource (181 pages)

Edition:

1st ed.

Other Title:

Global Forum on Transparency and Exchange of Information for Tax Purposes

Place of Publication:

Paris : Organization for Economic Cooperation & Development, 2024.

Summary:

This publication, produced by the Global Forum on Transparency and Exchange of Information for Tax Purposes, provides an in-depth peer review of Egypt's adherence to international standards for the exchange of information on request (EOIR) in the context of tax transparency. It evaluates Egypt's legal, regulatory, and practical compliance with EOIR principles, focusing on ownership, accounting, and banking information availability, access mechanisms, and exchange processes. The report combines assessments of legal frameworks and practical implementation, while addressing recommendations for improvement. Intended for policymakers, tax authorities, and international organizations, the report aims to enhance global cooperation in tax matters and ensure the effective exchange of tax-related information. Generated by AI.

Contents:

Table of contents

Reader’s guide

Abbreviations and acronyms

Executive summary

Summary of determinations, ratings and recommendations

Overview of Egypt

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 Egypt’s EOI mechanisms

Annex 3. Methodology for the review

Annex 4. Egypt’s response to the review report Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

92-64-38046-9

OCLC:

1460466815