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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):
- Global Forum on Transparency and Exchange of Information for Tax Purposes.
- Taxation--Pakistan.
- Taxation.
- Taxation--Law and legislation--Pakistan.
- Transparency (Ethics) in government--Pakistan.
- Transparency (Ethics) in government.
- Tax administration and procedure--International cooperation.
- Tax administration and procedure.
- Physical Description:
- 1 online resource (143 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 Pakistan, 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 Pakistan
- 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 Pakistan's EOI mechanisms
- Annex 3. Methodology for the review
- Annex 4. Pakistan's response to the review report.
- Notes:
- Description based on publisher supplied metadata and other sources.
- ISBN:
- 92-64-39937-2
- Access Restriction:
- Unrestricted online access.
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