Global Forum on Transparency and Exchange of Information for Tax Purposes : Anguilla 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request / Organization for Economic Co-operation and Development (OECD).

Format:

Book

Author/Creator:

Organization for Economic Co-operation and Development (OECD), author, issuing body.

Language:

English

Subjects (All):

Taxation--International cooperation.

Taxation.

Taxation--Laws and legislation--Anguilla.

Taxation--Anguilla.

Transparency (Ethics) in government.

Physical Description:

1 online resource (147 pages)

Edition:

1st ed.

Other Title:

Global Forum on Transparency and Exchange of Information for Tax Purposes

Place of Publication:

Paris, France : Organization for Economic Co-operation and Development (OECD) Publishing, 2023.

Summary:

This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.

Contents:

Intro

Table of contents

Reader's guide

Abbreviations and acronyms

Executive summary

Summary of determinations, ratings and recommendations

Overview of Anguilla

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 Anguilla's EOI mechanisms

Annex 3: Methodology for the review

Annex 4: Anguilla's response to the review report.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

92-64-74661-7