Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Vincent and the Grenadines 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request / OECD.

Format:

Book

Author/Creator:

OECD, author, issuing body.

Series:

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

Global Forum on Transparency and Exchange of Information for Tax Purposes : Peer Reviews

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Taxation--Social aspects.

Physical Description:

1 online resource (175 pages).

Edition:

1st ed.

Other Title:

Global Forum on Transparency and Exchange of Information for Tax Purposes

Place of Publication:

Paris : OECD Publishing, 2023.

Summary:

This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.

Contents:

Intro

Table of contents

Reader's guide

Abbreviations and acronyms

Executive summary

Summary of determinations, ratings and recommendations

Overview of Saint Vincent and the Grenadines

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 Saint Vincent and the Grenadines' EOI mechanisms

Annex 3: Methodology for the review

Annex 4: Saint Vincent and the Grenadines' response to the review report.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

92-64-42133-5