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Global forum on transparency and exchange of information for tax purposes peer reviews : Sint Maarten 2012 : phase 1.

Contributor(s): Material type: TextTextSeries: Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviewsPublisher: Paris : OECD, [2012]Copyright date: ©2012Description: 99 pages ; 23 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9789264181847
  • 9264181849
  • 9789264181854
  • 9264181857
Other title:
  • Sint Maarten 2012 : phase 1
  • Peer review report, phase 1, legal and regulatory framework, Sint Maarten [Cover title]
Subject(s): LOC classification:
  • HJ2489.9 .G56 2012
Online resources:
Contents:
About the Global Forum -- Executive Summary -- Introduction -- -Information and methodology used for the peer review of Sint Maarten -- Overview of Sint Maarten -- 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 Relevant Laws, Regulations and Other Material Received.
Holdings
Item type Current library Call number Copy number Status Date due Barcode
Book Book UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة HJ2489.9 .G56 2012 (Browse shelf(Opens below)) C.1 Library Use Only | داخل المكتبة فقط 30020000013045
Book Book UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة HJ2489.9 .G56 2012 (Browse shelf(Opens below)) C.2 Available 30020000013044
Book Book UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة HJ2489.9 .G56 2012 (Browse shelf(Opens below)) C.3 Available 30020000013028

"October 2012 (reflecting the legal and regulatory framework as at July 2012)."

About the Global Forum -- Executive Summary -- Introduction -- -Information and methodology used for the peer review of Sint Maarten -- Overview of Sint Maarten -- 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 Relevant Laws, Regulations and Other Material Received.

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