Global forum on transparency and exchange of information for tax purposes peer review : Costa Rica 2012 : phase 1.
نوع المادة : نصالسلاسل:Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviewsالناشر:Paris : OECD, [2012]تاريخ حقوق النشر: ©2012وصف:69 pages ; 23 cmنوع المحتوى:- text
- unmediated
- volume
- 9789264168756
- 9264168753
- 9789264168763
- 9264168761
- Costa Rica 2012 : phase 1
- Peer review report, phase 1, legal and regulatory framework, Costa Rica [عنوان الغلاف]
- HJ2473 .G56 2012
نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
---|---|---|---|---|---|---|---|
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ2473 .G56 2012 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30020000013034 | ||
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ2473 .G56 2012 (إستعراض الرف(يفتح أدناه)) | C.2 | المتاح | 30020000013033 | ||
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ2473 .G56 2012 (إستعراض الرف(يفتح أدناه)) | C.3 | المتاح | 30010011100278 |
"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 Costa Rica -- Overview of Costa Rica -- 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{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 Effect -- Annex 3: List of All Laws, Regulations and Other Material Received.