Global Forum on Transparency and Exchange of Information for Tax Purposes.

Format:

Book

Author/Creator:

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

Language:

English

Subjects (All):

Transparency (Ethics) in government.

Taxation--Law and legislation.

Taxation.

Physical Description:

1 online resource (154 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, 2023.

Summary:

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Contents:

Intro

Table of contents

Reader's guide

Abbreviations and acronyms

Executive summary

Summary of determinations, ratings and recommendations

Overview of Serbia

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 Serbia's EOI mechanisms

Annex 3. Methodology for the review

Annex 4. Serbia's response to the review report.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

92-64-94733-7

OCLC:

1402815916