Grenada 2012: phase 1
by Purposes, Global Forum on Transparency and Exchange of Information for Tax
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 100 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 r…
Read More ↓Title Statements
- Full title :Grenada 2012 : phase 1.
Summary
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 100 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 commenta.
Read More ↓Edition Statements
- Publication Date:2012.
Publication Statements
- Publisher(s):OECD
- Place of Publication:Paris
- Language:eng
- Publication Date:2012.
Notes
Description based upon print version of record.
The Physical Object
- Description:1 online resource (82 p.)
Edition Identifiers
- ISBN:926417818X, 9789264178182
- oclc:on1109238291
- LC Classification:HJ2489.25
- Dewey Decimal:300
Table of Contents
Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of Grenada; Overview of Grenada; 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'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 partnersC.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's Response to the Review Report; Annex 2: List of All Exchange-of-Information Mechanisms in Force; Annex 3: List of all Laws, Regulations and Other Relevant Material
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