Global Forum on Transparency an - OECD

• Tongue: English
• Leaves: 103
• Category: Library

✦ Table of Contents

Table of Contents
About the Global Forum
Executive Summary
Introduction
Information and methodology used for the peer review of Argentina
Overview of Argentina
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 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’s Response to the Supplementary Report
Annex 2: List of Exchange of Information Mechanisms
Annex 3: List of Laws, Regulations and Other Relevant Material
Annex 4: Persons Interviewed During the On-Site Visit
Annex 5: Flow Diagram of the Process of Management Applicable to Incoming Requests