Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritania 2016 Phase 2: Implementation of the Standard in Practice (eBook)

Oecd (Autor)

eBook Download: PDF

2016 | 1. Auflage
116 Seiten
OECD Publishing (Verlag)
978-92-64-25081-9 (ISBN)

Infos

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mauritania.

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 over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

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This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Mauritania. 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 over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. "e;Fishing expeditions"e; are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

Inhalt

Table of Contents 5
About the Global Forum 7
Executive summary 9
Introduction 11
Information and methodology used for the Peer Review of Mauritania 11
General information on the legal and tax system 12
Overview of the financial sector and the relevant professions 14
Compliance with the Standards 17
A. Availability of information 17
Overview 17
A.1. Ownership and identity information 19
A.2. Accounting records 58
A.3. Banking information 66
B. Access to information 71
Overview 71
B.1. Competent authority’s ability to obtain and provide information 72
B.2. Notification requirements and rights and safeguards 85
C. Exchanging information 87
Overview 87
C.1. Exchange-of-information mechanisms 88
C.2. Exchange-of-information mechanisms with all relevant partners 96
C.3. Confidentiality 97
C.4. Rights and safeguards of taxpayers and third parties 101
C.5. Timeliness of responses to requests for information 102
Summary of determinations and factors underlying recommendations 109
Annex 1: Jurisdiction’s response to the review report 113
Annex 2. Mauritania’s exchange of information mechanisms 114
Annex 3: List of all laws, regulations and other material 115

Produkt-Details

• Erscheint lt. Verlag: 14.3.2016
• Sprache: englisch
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Öffentliches Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Sozialwissenschaften ► Politik / Verwaltung ► Europäische / Internationale Politik
• Themenwelt: Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 92-64-25081-6 / 9264250816
• ISBN-13: 978-92-64-25081-9 / 9789264250819