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

Oecd (Autor)

eBook Download: PDF

2017 | 1. Auflage
132 Seiten
OECD Publishing (Verlag)
978-92-64-28373-2 (ISBN)

Infos

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

Inhalt

Table of contents 5
About the Global Forum 7
Abbrevations and acronyms 9
Executive summary 11
Preface 19
Overview of Denmark 23
Part A: Availability of information 31
A.1. Legal and beneficial ownership and identity information 32
A.2. Accounting records 77
A.3. Banking information 84
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 101
Part C: Exchanging information 105
C.1. Exchange of information mechanisms 106
C.2. Exchange of information mechanisms with all relevant partners 110
C.3. Confidentiality 111
C.4. Rights and safeguards of taxpayers and third parties 115
C.5. Requesting and providing information in an effective manner 116
Annex 1: Jurisdiction’s response to the review report 123
Annex 2: List of jurisdiction’s EOI mechanisms 124
Annex 3: List of laws, regulations and other material received 130
Annex 4: Authorities interviewed during on-site visit 131
Annex 5: List of in-text recommendations 132

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: 92-64-28373-0 / 9264283730
• ISBN-13: 978-92-64-28373-2 / 9789264283732