Global forum on transparency and exchange of information for tax purposes peer reviews : Brazil 2012 : phase 1.
Material type:
TextSeries: Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviewsPublisher: Paris : OECD, [2012]Copyright date: ©2012Description: 90 pages ; 23 cmContent type: - text
- unmediated
- volume
- 9789264168718
- 9264168710
- 9789264168725
- 9264168729
- Brazil 2012 : phase 1
- Peer review report, phase 1, legal and regulatory framework, Brazil [Cover title]
- HJ2525 .G56 2012
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UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ2525 .G56 2012 (Browse shelf(Opens below)) | C.1 | Library Use Only | داخل المكتبة فقط | 30020000013016 | ||
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Book
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UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ2525 .G56 2012 (Browse shelf(Opens below)) | C.2 | Available | 30020000013015 | ||
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Book
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UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ2525 .G56 2012 (Browse shelf(Opens below)) | C.3 | Available | 30010011100279 |
Browsing UAE Federation Library | مكتبة اتحاد الإمارات shelves, Shelving location: General Collection | المجموعات العامة Close shelf browser (Hides shelf browser)
"March 2012 (reflecting the legal and regulatory framework as at December 2011)."
Includes bibliographical references.
About the Global Forum -- Executive Summary -- Introduction -- -Information and methodology used for the peer review of Brazil -- Overview of Brazil -- 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{u2019}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 partners -- C.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{u2019}s Response to the Review Report -- Annex 2: List of all Exchange-of-Information Mechanisms in Force -- Annex 3: List of All Laws, Regulations and Other Material Received.
