Global Forum on Transparency and Exchange of Information for Tax Purposes: Curacao 2017 (Second Round) Peer Review Report on the Exchange of Information on Request (eBook)

Oecd (Autor)

eBook Download: PDF

2017 | 1. Auflage
156 Seiten
OECD Publishing (Verlag)
978-92-64-28371-8 (ISBN)

Infos

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Curaçao.

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This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Curacao.

Inhalt

Table of contents 5
About the Global Forum 7
Abbrevations and acronyms 9
Executive summary 13
Preface 25
Overview of Curaçao 29
Part A: Availability of information 35
A.1. Legal and beneficial ownership and identity information 35
A.2. Accounting records 76
A.3. Banking information 87
Part B: Access to information 95
B.1. Competent authority’s ability to obtain and provide information 95
B.2. Notification requirements, rights and safeguards 108
Part C: Exchanging information 113
C.1. Exchange of information mechanisms 113
C.2. Exchange of information mechanisms with all relevant partners 121
C.3. Confidentiality 122
C.4. Rights and safeguards of taxpayers and third parties 124
C.5. Requesting and providing information in an effective manner 126
Annex 1: Jurisdiction’s response to the review report 141
Annex 2: List of jurisdiction’s EOI mechanisms 142
Annex 3: List of laws, regulations and other material received 151
Annex 4: Authorities interviewed during on-site visit 153
Annex 5: List of in-text recommendations 154

Produkt-Details

• Sprache: englisch
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 92-64-28371-4 / 9264283714
• ISBN-13: 978-92-64-28371-8 / 9789264283718