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nexusstc/Global Forum on Transparency and Exchange of Information for Tax Purposes./40f2cfd0cb15bfaaa328e5c28d53dd80.pdf
Global forum on transparency and exchange of information for tax purposes peer reviews: Bahrain 2013: phase 2: implementation of the standard in practice: November 2013 (reflecting the legal and regulatory framework as at August 2013) 🔍
Global forum on transparency and exchange of information for tax purposes OECD Publishing, Global forum on transparency and exchange of information for tax purposes: peer reviews, Paris, France, 2013
英语 [en] · PDF · 1.6MB · 2013 · 📘 非小说类图书 · 🚀/lgli/lgrs/nexusstc/zlib · Save
描述
This report contains the Phase 2: Global Forum Peer Review of Bahrain, as well as a revised version of the Phase 1 review already released for this country. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of informa. Read more...
备用文件名
lgli/2313421e.pdf
备用文件名
lgrsnf/2313421e.pdf
备用文件名
zlib/Society, Politics & Philosophy/Government & Politics/OECD/Global Forum on Transparency and Exchange of Information for Tax Purposes._3383578.pdf
备选标题
Peer review report. Phase 2. Implementation of the standard in practice. Bahrain
备选作者
Organisation for Economic Co-operation and Development
备用出版商
Organisation for Economic Co-operation and Development, OECD
备用版本
International NGO Publishers, France
元数据中的注释
0
元数据中的注释
lg2141939
元数据中的注释
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元数据中的注释
РГБ
元数据中的注释
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备用描述
Table of Contents
About the Global Forum
Executive Summary
Introduction
Information and methodology used for the peer review of Bahrain
Overview of Bahrain
Recent developments
Compliance with the Standards
A. Availability of Information
Overview
A.1. Ownership and identity information
A.2. Accounting records
A.3. Banking information
B. Access to Information
Overview
B.1. Competent Authority's ability to obtain and provide information
B.2. Notification requirements and rights and safeguards
C. Exchanging information
Overview
C.1. Exchange of information mechanisms. C.2. Exchange of information mechanisms with all relevant partnersC. 3. Confidentiality
C.4. Rights and safeguards of taxpayers and third parties
C.5. Timeliness of responses to requests for information
Summary of Determinations and Factors Underlying Recommendations
Annex 1: Jurisdiction's Response to the Report
Annex 2: List of Bahrain Exchange of Information Mechanisms
Annex 3: List Of Laws, Regulations and Other Material Received
Annex 4: People Interviewed During the On-Site Visit
Annex 5: Bahrain EOI Request Procedure.
开源日期
2017-10-28
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